TMI Blog1984 (6) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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 upon hearing the arguments of Shri S.K. Choudhur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors 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 extent of ₹ 12,197.22. The Assistant Collector hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 themselves. In the present case gate passes were available. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 there is any variation in the duty paid on the inputs, action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of India relied upon by the appellants may at best serve to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
