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2014 (2) TMI 54 - CGOVT - Central ExciseRejection of rebate claim - Rule 18 - Notification No. 19/2004-C.E. (N.T.), dated September 6, 2004 - Period of limitation of 6 months - Held that:- applicant cleared the said goods for export on payment of Central Excise Duty and education cess under claim of rebate in terms of Rule 18 of Central Excise Rules, 2002 under the proper cover of invoices dated 23-12-2005 and 27-12-2005 and ARE-1s. In the said shipping bills let export date is 30-8-2006. It is therefore obvious that the said goods were actually exported after a period of six months from the date of clearance from the factory. As per Clause 2(b) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 the excisable goods shall be exported within 6 months from the date on which they were cleared for export from factory of manufacture. Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 provides specific condition and limitation for the purpose of granting rebate of duty paid on the exported excisable goods. The Clause 2(b) of the said notification stipulates that the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture, which has been violated by them. Moreover, they have not made any application for extension of time-limit before proper authority. They have not produced any permission granting extension of time limit from competent authority till date. The non-compliance of a substantive condition of Notification cannot be treated as a procedural lapse to be condoned - strict and plain reading of wording of the statute are to be strictly adhered to and at the same time statute as clarified in circulars is to be followed religiously - Decided against appellant.
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