Law: Central Excise Rules, 1944

Section: 192

(Central Excise Rules, 1944)].......Rr 192, 193, 194, 195 & 196---Remission of duty on goods used for special industrial purposes---Bond Register, maintenance of--­Responsibility---Bond Register was to be maintained by the Central Excise Officer incharge of the recipient mill and not by the mill itself--Default of non-entry in Bond Register could not by termed as breach of Chap. X of the Central Excise Rules, 1944, by the taxpayer or by the recipient mills. (b) Central Excises Act (I of 1944)--- ----S. 3 & 3-B---Central Excise Rules, 1944, Rr.7, 10, 192 & 210--­S.R.O. 455(I)/96, dated 13-6-1996---PCT Hdg. 73.10---Duties specified in the First Schedule to be levied---Metal containers--­Concessional rate of duty---Payment" of Central Excise Duty @ 5 % ad valorem, instead of 15%---Validity---Appellant supplied metal containers only and exclusively to a recipient mills who was duly licensed for purposes of R. 192 of the Central Excise Rules, 1944 had a valid B-4 Bond as required under R. 192; had duly received the metal containers and stored and accounted for the same in the store-room after entering it in RG-II Register in terms of R. 194 of the Central Excise Rules, 1944, and there was no report about any shortage or misuse or misappropriation of the conditionally-exempted (in excess of 5% ad valorem) metal containers in the recipients mills---Appellate Tribunal condoned the non-issuance of AR-2 applications in view of compliance of all the provisions of Chap. X of the Central Excise Rules, 1944--­Impugued order was set aside and the appeal vas accepted by the Appellate Tribunal. ORDER S.M. KAZIM, MEMBER (TECHNICAL). ---This judgment disposes of the appeal filed by Messrs Shadman Metal Fabricators (Pvt.) Ltd., Nowshera, against the Order-in-Original No.36 of 2000, dated 10-5-2000 (dispatched on 13-5-2000) passed by the learned Additional Collector, Sales Tax & Central Excise, Peshawar. 2. Briefly, the facts of the case are that in pursuance of an information, the Central Excise Officers of Peshawar Division office audited the record of Messrs Shadman Metal Fabricators (Pvt.) Ltd., Nowshera for the period from 1996-97 to May, 1999, and observed…

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