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2013 (11) TMI 431 - GOVERNMENT OF INDIARebate claim under Rule 18 of the Central Excise Rules, 2002 r.w. Notification No. 19/2004 – Non-production of any certification - assessee cleared the goods as “Ship Stores” to be used on ships - there was no proof that the ship is on foreign run – Held that:- The Commissioner (Appeals) has erred in establishing that no Commissioner of Customs can certify that the quantity supplied as ship stores and that the Customs Authorities would allow the ship stores to be loaded on ship only when they are satisfied that they are not unusual and in high quantities unless such quantities of material are genuinely required for the ship - The powers under para 2(C) are vested in Commissioner of Customs and are not delegated to lower authorities - Respondent has not obtained any approval from Commissioner of Customs, the condition 2(C) stands violated. The respondent failed to satisfy the basic mandatory requirement of the Notification No. 19/2004, the rebate claim is not admissible to them- Relying upon M/s. Eagle Flask Industries Ltd. v. CCE, Pune [2004 (9) TMI 102 - SUPREME COURT OF INDIA] - the conditions of the notification are not merely procedural and exemption can be denied for non-observance of the said conditions - order set aside – Decided in favour of Revenue.
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