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2014 (2) TMI 103 - GOVERNMENT OF INDIADenial of rebate claim - Conditions, limitations and procedures, prescribed in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, as amended, issued under Central Excise Rules, 2002, for grant of rebate of duty on export of goods, have not been adhered - Evidence – As per stated that the photocopy of original can’t be adduced as a secondary evidence – Assistant Commissioner of Central Excise rejected the claim but on appeal filed by the respondent, Commissioner (Appeals) allowed the rebate claim - Held that:- applicant failed to comply with the proper procedure as laid down in Notification No. 19/2004-C.E. (N.T.) dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002. As per Para 3(B)(1) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 read with Para 8.4 of Chapter 8 of CBEC Excise Manual of Supplementary Instructions, the goods shall be exported on the application in Form ARE-1 specified in the annexure to Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and procedures as specified in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 shall be followed. So, it is clear that ARE-1 is the basic and essential export document for such exports for which impugned rebate claims have been filed. The ARE-1 form is an application for removal of excisable goods for export. In the absence of main document ARE-1 and without following the procedure described above, it cannot be established that same goods which were cleared from factory were actually exported. Since original ARE-1 is not produced, the duty paid character of exported goods cannot be established - When non-compliance of said requirement leads to any specific/odd consequences then it would be difficult to hold that requirement as non-mandatory. As such there is no force in the plea of the applicant that this lapse should be considered on a procedural lapse of technical nature which is condonable in term of case laws cited by applicant. Photocopies cannot be received as secondary evidence in terms of Section 63 of the Act and they ought not to have been received since the documents in question were admittedly photocopies, there was no possibility of the documents being compared with the originals. Government, therefore holds that non-submission of statutory document of ARE-1 and not following the basic procedure of export goods as discussed above, cannot be treated as just a minor/technical procedural lapse for the purpose of granting rebate of duty - Decided in favour of Revenue.
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