2015 (8) TMI 1363 - GOVERNMENT OF INDIA

Rejection of rebate - Rule 18 of CER, 2002 - Ignorance of law - Held that:- applicant had not exported the impugned goods on ARE-2 application as per the requirement of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, although they are registered under the Central Excise Act, 1944. The procedures specified in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and in Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating to removals, distribution and documents at the place of dispatch and place of export, acceptance of proof of export/filing of claim is also specified in the aforesaid notifications have also not been followed.

Non-preparation of statutory document of ARE-2 and not following the basic procedure of export as discussed above, cannot be treated as just a minor or technical procedural lapse for the purpose of availing the benefit of rebate on the impugned goods. As such there is no force in the plea of the applicant that this lapse should be considered as a procedural lapse of technical nature which is condonable in terms of case laws cited by applicant.

Thus, the applicant is not entitled for benefit of provisions of Notification No. 21/2004-N.T., dated 6-9-2004, as they have failed to comply with the conditions appended to the said notification - Decided against the assessee.