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2014 (3) TMI 1041 - CGOVT - Central ExciseRebate claim rejected - Held that:- Exported goods cannot be correlated with the duty paid goods cleared from factory of manufacture. The applicant contended that they have cleared certain quantity of goods for home clearances and remaining quantity for exports. However, the applicant failed to submit a detailed co-relation chart duly supported by documentary evidences showing that quantity of goods cleared for home consumption and export. They have also failed to submit the legible copies of ARE-1, shipping bill, bill of lading, CB Invoice, commercial invoice application filed by CCE, Bangalore seeking extension of time to export goods, and permission granted by CCE, Bangalore though they had promised to furnish the same in a week’s time. Further, the enclosure of verification report of Range Superintendent of Taloja Range is not properly signed by authorized signatory. The stock verification report enclosure having detail of stock is also not signed by Central Excise Superintendent. Under such circumstances, Government finds that the applicant has failed to establish that the duty paid goods cleared from factory of manufacturer were have actually been exported in impugned case. In view of above, Government concurs with detailed findings of Commissioner (Appeals) and hence, finds no reason to interfere with the same. Government finds that rebate of central excise duty is a beneficial legislation and the same is subjected to fulfilment of certain condition. Government finds support from the observations of Hon’ble Supreme Court in the case of M/s. ITC Ltd. v. CCE reported as [2004 (9) TMI 103 - SUPREME COURT OF INDIA ], and M/s. Paper Products v. CCE reported as [1999 (8) TMI 70 - SUPREME COURT OF INDIA ] that the simple and plain meaning of the wordings of statute are to be strictly adhered to. - Decided against assessee
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