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2013 (7) TMI 76 - CGOVT - Central ExciseExport of Pan Masala - Claim of higher benefit - Rebate under Notification 32/2008-C.E. (N.T.), dated 28-8-2008 or Notification No. 19/2004-C.E. for Export under Rule 18 of the Central Excise Rules, 2002 read with Rule 14 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule, 2008 under self-assessment procedure/self-sealing and self-certification. - Held that:- as per Rule 14 of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008, no rebate of excise duty paid on pan masala shall be granted under Rule 18 of Central Excise Rules, 2002 except in accordance with the terms and conditions as Government may specify in the notification. Further, Government issued Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 for granting rebate of duty paid on exported pan masala. This notification is issued under Rule 18 of Central Excise Rules, 2002 read with Rule 14 of Pan Masala (Capacity Determination & Collection of Duty) Rules, 2008 providing for rebate of duty paid on exported pan masala. The provisions of Rule 14 ibid clearly stipulate that in the instant case rebate of duty has to be granted under Notification No. 32/2008-C.E. (N.T.) and not under Notification No. 19/2004-C.E. (N.T.). The provision of Notification No. 19/2004-C.E. (N.T.) cannot be made applicable to pan masala in respect of which rebate is not admissible except under the provisions of Notification No. 32/2008-C.E. (N.T.). So there is no question of applicability of two notifications in the instant case. Since, in this case only the provisions of one Notification No. 32/2008-C.E. (N.T.) are attracted, the case laws cited by the applicant for the proposition that benefit of notification granting more benefit has to be given, are of no help to the applicant. Government, therefore holds that lower authorities have rightly sanctioned the rebate claim in accordance with the provisions of Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008. - Decided against the assessee.
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