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2013 (11) TMI 1528 - CGOVT - Central ExciseDenial rebate claim - duty @ 4% under Notification No. 4/2006-C.E., dated 1-3-2006 or under Notification No. 2/2008-C.E., dated 1-3-2008, at rate of duty of 10% - Held that:- Applicant are clearing goods for home consumption on payment of duty @ 4% in terms of Notification No. 4/2006-C.E. as amended. The C.B.E. & C. Instructions state that export goods are to be assessed in the same manner as the goods for home consumption. So, applicant has to assess all goods whether cleared for export or home consumption in a same manner. - departmental authorities are bound by C. B. E. & C. Circulars/Instructions and they have to comply with the same. Hon’ble Supreme Court has held in the case of Paper Products Ltd. v. CCE, [1999 (8) TMI 70 - SUPREME COURT OF INDIA] that circulars issued by C.B.E. & C. are binding on departmental authorities, they cannot take a contrary stand and department cannot repudiate a circular issued by Board on the basis that it was inconsistent with the statutory provision. Hon’ble Apex has further held that department’s actions have to be consistent with the circulars, consistency and discipline are of far greater importance than winning or losing Court proceedings. - In view of this position, Government upholds the applicability of above said C.B.E. & C. Instructions in this case. Applicants are not eligible to claim of rebate of duty paid @ 10% i.e. General Tariff Rate of Duty ignoring the effective rate of duty @ 4% in terms of exemption Notification No. 4/2006-C.E., dated 1-3-2006 as amended. As such Government is of considered view that rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% in terms of Notification No. 4/2006-C.E., dated 1-3-2006 as amended, on the transaction value of exported goods determined under Section 4 of Central Excise Act, 1944. The amount of duty paid in excess of duty payable at effective rate of 4% is to be treated as voluntary deposit made by manufacturer with the Government. The excess paid amount may be allowed to be re-credited in the Cenvat credit account of the manufacturer subject to compliance of the provisions of Section 12B of Central Excise Act, 1944. - Decision in the case of M/s. Nahar Industrial Enterprises Ltd. v. UOI [2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT] - no infirmity in the impugned order-in-appeal - Decided against assessee.
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