Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2011 (1) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 820 - CGOVT - Central ExciseNotification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Applicant manufacturer of Marbles and Granite filed four rebate claims of duty paid by them on the Granite Slabs cleared from their factory premises for export through merchant exporters under the provisions of Rule 18 of the Central Excise Rules, 2002 - Applicant has failed to comply with the procedural substantive condition on the identity of goods cleared from factory can not be established with those exported and therefore duty paid character of exported goods is not established - As much 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 - Government, therefore holds that non-preparation of statutory requirement of stipulated ARE-1 and not following the basic procedure of export goods, cannot be treated as just a minor/technical procedural lapse for the purpose of granting rebate of duty on impugned exported goods in this case - Hence, the impugned order-in- appeal is hereby upheld for being legal and proper.
|