COLLECTOR OF CENTRAL EXCISE Vs. GHOSE AND CO

JUDGEMENT

(1.) At the instance of the revenue, a single reference is made relating to a batch of 21 reference applications. The question of law involved is the same in all the cases. The question referred by the Tribunal is as follows:

(2.) Obviously the question has not been framed in a straight forward simple manner in which it is easy to understand. There appears to be some typographical errors as well as some grammatical errors. If we recast the question in simple English, it would read as follows:

(3.) The respondents in these references are exporters of tea, while the petitioner in these reference applications is the Collector of Central Excise, Cochin (the revenue). The Government of India issued Notification No.166/81 dated 23-9-1981 in exercise of its powers under R.12A of the Central Excise Rules and provided for grant of rebate of duties. The Notification dealt with tea used in blended tea which is exported out of India. The assessees, the respondents, exported blended tea, filed applications for registration after tea was exported, and claimed rebate in terms of the Notification No. 166/81. The Maritime Collector of Central Excise, Cochin, rejected the claims on the ground that the conditions of Notification No.166/81 were not satisfied in as much as the goods in respect of which claims had been made were exported prior to the filing of their respective applications for registration. In appeal the Collector of Central Excise (Appeals) upheld the orders of the Maritime Collector of Central Excise.