TMI Blog2000 (7) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Vadodara. 2. Briefly stated the facts of the case are that the Asstt. Commissioner rejected the rebate claim of Rs. 38,931/- under Rule 12(1)(b) of the CER, 1944 for non-filing of the original duty paying documents. The Commissioner (Appeals) rejected the appeal. 3. Shri M.H. Patil and Smt. M.M. Patil, Advocates were heard on 31-5-2000. They averred that processed fabrics from M/s. Simp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision is whether rebate claim can be rejected because the goods were originally cleared under bond without payment of duty in May 1995 (5th May to 18th May) for further manufacture of made up articles and subsequently (on 29-5-1995) the Central Excise duty was paid by debiting the Personal Ledger Account (certificate issued by the Range Superintendent to that effect). There is no allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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