TMI Blog2012 (10) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 18 of Central Excise Rules, 2002 and there is no dispute that the exports under rebate claim had been made in terms of the procedure prescribed in this notification. On going through this notification, we find that there is no absolutely no condition providing that grant of rebate is subject to realization of the export proceeds. The allegation is that export proceeds are less than the exports value declared by the appellant for which explanation given by the Appellant is that this is due to exchange rate fluctuation, which prima facie appears to be correct. In view of this there is prima facie a case in favour of the appellant. Therefore, the requirement of per-deposit of duty demand, interest and penalty is waived for hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. He also imposed penalty of Rs. 5000/- on the appellant. The demand for the remaining amount was dropped. Against this order of Commissioner, this appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 3. Shri K.K. Gupta, Advocate, the ld. Counsel for the appellant, pleaded that rebate under Rule 18 of Central Excise Rules, 2002 is governed by Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004; that this notification prescribes the conditions and limitations subject to which rebate under Rule 18 is admissible; that in para 2 of the notification containing the conditions and limitations, there is no condition regarding bank realization certification evidencing receipt of full exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to point out any relevant condition in the Notification No. 19/2004-C.E. (N.T.) or any other provision of law which disentitle the exporter from rebate on the ground of non-realisation of price of goods exported. 5. We have considered the rival submissions and perused the record. It is not the allegation of the Department that goods cleared from ICD for export were ultimately not exported out of India; or that the proof of export in form of transference copy of the shipping bill was not received. The Department s only objection is that full export proceeds have not been received. 6. Rebate of duty under Rule 18 of Central Excise Rules, 2002 provides for rebate of duty in respect of export of goods in terms of the conditions and limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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