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2014 (2) TMI 55 - CGOVT - Central ExciseRejection of rebate claim - Short duty paid - Abatement of duty of 12 days sought by the applicant was lesser than the mandatory continues period of 15 days required for abatement eligibility under Rule 10A of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- Government further notes that same jurisdictional Assistant Commissioner of Central Excise, Division-I, Central Excise Commissionerate, Delhi-I issued another Show Cause Notice dated 24-11-2009, where in differential duty of Rs. 4,83,871/- (12,00,000-7,66,129/-) short paid by the applicant was demanded on the identical ground, as of ground of rejection of impugned rebate claim. This Show Cause Notice of dated 24-11-2009 was decided by jurisdictional Assistant Commissioner vide Order No. 06/2010-11 dated 30-4-2010 in the favour of applicant by dropping demand of duty on the ground that the party had rightly paid amount of Rs. 7,66,129/- on pro rata basis for the month of March, 2009 (from 13-3-2009 to 31-3-2009). Government finds that once the payment of duty pro rata basis for relevant month has been held as correct by jurisdictional Assistant Commissioner. Order dated 30-4-2010 has no relevance on impugned case of rejection of rebate claim. Government do not agree with this observation of Commissioner (Appeals). Once, the show cause notice issued for recovery of short payment of duty on the identical ground as of ground of rejection of rebate claim has been dropped by the jurisdictional authority and the same has attained its finality, as no appeal had been preferred against the said order dated 30-4-2010 by the department. As such the duty paid in respect of exported goods has been held as valid duty. Hence, the impugned orders suffer from this legal infirmity and liable to be set aside. The rebate claim of duty paid on exported goods is admissible to the applicant and same may be sanctioned in terms of Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 r/w Rule 18 of Central Excise Rules, 2002 provided the rebate claim is in order otherwise - Decided in favour of assessee.
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