9911796707
TMI Blog1990 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, trade discount and sales tax are admissible for deduction from the assessable value, in the absence of documentary evidence for the same, it is not possible to quantify the expenses and to work out the amount of refund claims for the period for which the refund claims are within the time under Section 11B of Central Excises and Salt Act, 1944. The exact nature of the interest on book debts would have come out only on perusal of the Balance Sheet of Rallis India where reportedly these would appear and a view regarding admissibility of the same for deduction cannot be taken in the absence of relevant data." Finally, after the aforesaid observation, the Additional Collector, Central Excise & Customs, Surat, has rejected the refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neous Civil Application No. 512 of 1990 in Special Civil Application No. 8755 of 1989 to grant extension of time for finalising the petitioner's refund claim. It is the say of the petitioner through the learned counsel Mr. S.B. Vakil that the order of the Additional Collector which is impugned in this Special Civil Application was communicated only on 26-4-1990. The Miscellaneous Civil Application was disposed of on 26-4-1990 in the presence of Mr. Ajmera who appeared for the respondents therein and who waived service of rule for the respondents, making the rule absolute. The result being that the extension of time asked for was granted by the Bench of this High Court. Nevertheless the order seems to have been passed on 20th April, 1990 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We make it clear that the order dated 28th July, 1988 which is at annexure-D to this Special Civil Application is stayed. We also make it clear that if the order passed by the respondents is against the petitioner, the petitioner has right to file an appeal to the appropriate authority, both against the order in respect of his refund claims and also in respect of the order passed on 28th July, 1988 which is annexure-D to this Special Civil Application. In case the appeals are filed within one month after the orders are passed on the refund claims and communicated to the petitioner, the appeals shall be treated as having been filed within time without raising the plea of limitation, both for the order dated 28th July, 1988, and for the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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