Baboo Lal Jain, J. - (1.) The petitioner No. 1 which is a sugar factory made certain incentive rebate claims under Central Excise Notification No. 146/74-CE/F.No. 14/22/74-CX. I, dated 29-10-1974, by its letter dated 5th Februry, 1975. The said claims of the petitioner were rejected by letter dated 17th March, 1975 and also by further letter dated 1st May, 1975.
(2.) On the petitioner further pursuing the matter, the Under Secretary to the Government of India, Ministry of Finance (Central Board of Excise & Customs) by its letter dated 30th May, 1975 informed the petitioner that if the petitioner felt aggrieved by the order of the Chief Accounts Officer, he may follow the procedure of appeal/revision as provided under the Central Excises and Salt Act, 1944.
(3.) It appears that the petitioner wrote several letters to the Assistant Collector, Central Excise, praying that the order should be granted by the Assistant Collector, Central Excise. It also appears that by letter dated 26th September, 1977, the Assistant Collector wrote to the petitioner that the Chief Accounts Officer is the competent authority to grant the incentive rebate, on sugar after proper scrutiny of claim. The Chief Accounts Officer has rejected the claim of the petitioner No. 1, by his letter of the 1st May, 1975. In spite of the fact that the rejection was by letters dated 17th March, 1975 and 1st May, 1975 and in spite of the fact that the petitioner was made known by letter dated 26th September, 1977 that the said order of 1st May, 1975 was by the competent authority, the petitioner moved this application on 27th August, 1981.;