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AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS, CENTRAL EXCISE & SERVICE TAX)
NEW DELHI
PRESENT
Hon'ble Mr.Justice Syed Shah
Mohammed Quadri (Chairman) |
Mr.Somnath Pal (Member) |
Dr.B.A. Agrawal (Member) |
Order No.AAR/CE/06/2004 |
Application No.AAR/108/CE/2004 |
Applicant |
M/s.Imerys
New Quest (I) Pvt.Ltd. Pune. |
Commissioner concerned
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Commissioner, Central Excise, Pune-III
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Present : for the
applicantfor the Commissioner concerned |
Shri Sunil Kumar and
Shri Amit Bhagat,Consultants |
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Shri A.K.
Roy, Joint CDR
CESTAT, New Delhi . |
O R D E R
(Hon'ble Mr. Justice Syed Shah Mohammed Quadri)
Heard Mr. Sunil Kumar for the petitioner-applicant.
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The letter-petition moved by the applicant for withdrawal of the
application is placed before us for passing orders. |
The application was filed on September 2, 2004 under section 23C of the
Central Excise Act, 1944 (hereinafter referred to as the Act) seeking
advance ruling of the Authority on the following questions:-
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"(a) |
Classification of
Wet Ground Calcium Carbonate Products under the Central Excise Tariff Act,
1985 and
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(b)
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Admissibility of credit of excise duty paid or deemed to have been paid
on the goods used in relation to the manufacture of the excisable
products."
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On 21st September,
2004 the Authority passed an order calling upon the applicant to explain as to
how the application was maintainable in view of clause (c) of section 23A of the
Act. The applicant came up with an application to amend the application. By
order dated 5.10.2004 the application was permitted to be amended and two weeks
time was granted for carrying out the amendment. While so the present petition
is filed seeking permission to withdraw the application. The applicant is
end to withdraw its application within thirty days from the date of the
application as provided in section 23C (4) of the Act but the petition for
withdrawal is filed beyond the said period.
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In the case of M/s.Bharti
Teletech Ltd (No.AAR/Cus/04/2004 dated 03.08.2004), the Authority took the view
interpreting a similar provision, sub section (4) of section 28H of the Customs
Act, 1962 that the provision did not preclude the Authority from granting the
permission to withdraw the application beyond the period fixed in the Act having
regard to the scheme of the Act and the purpose of seeking advance ruling from
the Authority. Having regard to the facts of this case, in our view, it would
be appropriate to permit the applicant to withdraw the application, we,
therefore, grant permission to the applicant to withdraw the application.
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Accordingly the
application shall stand rejected.
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Sd/-
(Somnath Pal)
Member
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Sd/-
(Justice S.S.M.Quadri)
Chairman
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Sd/-
(B.A.Agrawal)
Member
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Dated 26th October, 2004.
No. AAR/44/108/2004
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