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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 Commissioner, Central Excise,  Pune-III
Present :  for the applicantfor the Commissioner  concerned Shri Sunil Kumar and
Shri Amit Bhagat,Consultants
  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.
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:-
"(a) Classification of Wet Ground Calcium Carbonate Products      under the Central Excise Tariff Act, 1985 and
(b)  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."
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.
   
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.
 
Accordingly the application shall stand rejected.

                     

Sd/-  
(Somnath Pal)
Member
Sd/-
(Justice S.S.M.Quadri)
Chairman
Sd/-
(B.A.Agrawal)
Member

       

Dated 26th October, 2004.
No. AAR/44/108/2004