1. Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order No. 53/84(G) dated 12.3.1984 passed by the Collector of Central Excise (Appeals), Madras and to restore the order in original No. 24/83 dated 8.9.1983 of the Assistant Collector of Central Excise, Kakinada Division.
2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the appellant, the Tribunal makes the following order.
3. The appeal is from the Collector of Central Excise, Guntur, against the order dated 12.3.1984 of the Collector (Appeals) referred to supra, condoning certain "technical" breaches of the conditions laid down in notification issued under Rule 12 of the Central Excises Rules, 1944 and allowing a rebate claim filed by the respondent in respect of cotton terry towels involving an amount of Rs. 2304.90 as he was satisfied that the goods have in fact been exported. The only point raised by the appellant is that the Collector (Appeals) is not competent to exercise the powers under Rule 12. We note that the Tribunal has taken a view in this matter vide order in ED (BOM) Appeal No. 12/83 and C.O. No. 35/83 in the case of Collector of Central Excise, Bombay-I v. T.I. Cycles of India dated 18.5.1983 wherein the Tribunal has observed, - "In the interest of promotion of exports, the Government have issued instructions to the Collectors to condone minor procedural lapses and the Collector seems to have exercised the discretion in accordance with the aforesaid instructions. Coming to the provisions of law, it is seen that proviso to Rule 12 gives the legal authority to the Collector to condone minor lapses. Since Rule 173PP has been enacted much subsequently and for a special purpose, it is legitimate to assume that the discretion vested in the Collector under Rule 12 would also apply to cases covered under Rule 173PP. In this view, we find that the Collector's order is quite fair and equitous. We would loathe to set aside such a just order merely on the grounds of technicalities. In this view we find that we have no reasons to interfere with the order passed by the Collector of Central Excise (Appeals). Accordingly, we dismiss the appeal filed by the Deputy Collector of Central Excise, Bombay-I." Following the rationale of the decision of the West Regional Bench, the present appeal is dismissed.