1984 (6) TMI 259

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..... ORDER Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of duty paid on inputs in terms of Notification No. 207/79. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri Koshy Chandy, Authorised Representative of the appellant, and .....

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..... . are said to be the sole distributors for alternators manufactured by Kirloskar Electric Co. Ltd. Ordinarily orders are placed for Kirloskar alternators through Parry & Co. The goods were not unloaded at the premises of Parry & Co. but sent on by way of endorsements on the lorry receipt to the appellants. Based on the above documentation, the appellants had availed of set off of duty to the exten .....

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..... ernment of India in the case of M/s. Hyderabad Allwyn Metal Works Ltd. (1982 E.L.T 585) and requested that the rationale of that decision be followed by us as well. The representative of the appellants also submitted that para 5(b) of the notification requires that the goods should be under cover of a gate pass. It does not specify that the gate pass must be in the name of the appellants themselve .....

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..... ellant should be repelled. The Government have prescribed a separate procedure in the case of receipt of goods through indenting agents. This has not been followed in the instant case. The importance of the original gate pass in favour of the party receiving the goods cannot be over emphasised. In this connection, a reference was invited to para 3 of the Notification, according to which, when ther .....

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..... ceipts of the component parts from the manufacturer thereof. We also note that where goods are indented through agents, Government have prescribed a special procedure which admittedly has not been followed by the appellants in the present case. We further note that in a similar situation under Rule 56A, we have already held a similar view in Appeal No. ED (MAS) 136/83. The order of the Government .....

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