CROMPTON GREAVES LTD. Vs. C.C.E. CHANDIGARH

JUDGEMENT

(1.) The Rule 173 L of Central excise Rules, 1944 provides that the Commissioner may grant refund of the duty paid on manufacture of excisable goods issued for home consumption form factory which are returned to the same or any other factory for being re -made, refined, reconditioned or subject to any other similar process in the factory.

(2.) The appellants filed two refund claims of Rs. 89,712.78 and Rs. 1,29.702.97, both on 24.9.1997 in respect of goods cleared by them earlier on payment of duty and returned to them in terms of the provisions of this rules. These refund claims were however, rejected by the Assistant Commissioner of Central Excise, Chandigarh vide his Order dated 16.7.1999/5.8.1999 by observing that the party had given intimation of the receipt of the rejected goods but they failed to submit duty paying documents against which the said D -3 intimation was filed. He has observed that since the party has failed to provide the duty paying document in support of their refund claims as required under Rule 173 -H, the affidavit submitted is not sufficient to prove that these are the same goods which were initially cleared on 30.12.95. They have therefore, failed to substantiated their claim and the refund claimed by the party is not admissible.

(3.) The appeal of the party stood rejected by the Order dated 27.6.2000 of Commissioner (Appeals). I have heard shri Sundeep Singh, Advocate for the appellants and shri A.K. Jain, JDR for the Respondents. The learned Counsel for the appellants submits that the lower authority have relied on the provisions of sub -rule (2) of Rule 173 -H which do indeed provide for accompanying the excisable foods by the duty paying documents. However, even in this rule by virtue of the proviso to sub -rule (2), the Commissioner can grant the relaxation. In this regard if he is satisfied with the identify of the goods which could be established by other collateral evidence.