MAMTA MACHINERY PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Service of rule is waived by Senior Standing Counsel Mr. D.N. Patel for the respondents. At the request of the learned advocates, the petition is finally heard today.

(2.) THE petitioners are aggrieved by an order dated 12 -9 -2002 bearing No. A/1140/02 -NB -SN passed by the CEGAT. By virtue of the impugned order, an appeal filed by the petitioners has been dismissed and thereby an order passed by the Commissioner (Appeals), Central Excise and Customs, Ahmedabad dated 14 -12 -2001 refusing grant of refund in favour of the petitioners has been confirmed.

(3.) IT is not in dispute that the machines had been remade and they had been cleared after they had been returned after first clearance. It is also not in dispute that excise duty has been paid on both the occasions when the said machines had been cleared. The Commissioner (Appeals) rejected the appeal filed by the petitioners on the ground that necessary account had not been rendered to the satisfaction of the Assistant Commissioner within a period of six months. The accounts had been submitted on 11 -8 -1998 whereas the machines had been returned on 22 -1 -1998 and intimation thereof was given to the respondent authorities on 23 -1 -1998. Thus, for the aforestated reason, the Commissioner (Appeals) had confirmed the order of the Assistant Commissioner whereby the refund application had been rejected.