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2015 (1) TMI 848 - CGOVT - Central ExciseDenial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export and hence the provision of the para 3(xiv) of the Notification No. 19/2004-CE/(NT) dated 06.09.2004 were violated - Held that:- applicants can clear the goods from factory premises for export either under Central Excise supervision as mentioned in para 3(a)(i) of the Notification No. 19/2004-CE/(NT) dated 06.09.2004 or under self sealing procedure as prescribed in para 3(a)(ii) of the said notification. The applicants chose to dear the goods from factory for export by following procedure as provided in said section 3(a)(ii). There is no allegation of violation of said provision of para 3(a)(ii). Further, there is no allegation in impugned orders that the goods cleared under self sealing procedure for export, were not exported and diverted elsewhere. The applicants submitted before the original authority that they delivered the said goods to ICD and the packages were stuffed in container in the presence of customs officer and the containers were sealed with OTS; the OTS numbers were in mentioned on AREs-1 which was certified by the customs officer and no discrepancy was noticed by customs authorities. These submissions were nowhere controverted by the original authority to reach at the conclusion that goods cleared for factory were not actually physically exported. Further, when the applicant in column (11) of impugned AREs-1 has clearly mentioned thcthey exported the goods under claim of rebate, merely wrongly striking out ""availing facility under Notification No. 19/2004-CE/(NT) dated 06.09.2004" cannot make them ineligible for rebate claims. As such, rebate claim cannot be rejected on these grounds especially when the applicant substantially complied with provisions of Notification No. 19/2004-CE/(NT) dated 06.09.2004. - original authority while declining to accept the declared ARE-1 value as transaction value under section 4 of Central Excise Act, 1944 for the purpose of sanction of rebate as goods were exported to their holding company; has not arrived at correct transaction value. Since, the said exports are made to their parent holding company in Germany the correct transaction value was required to be, determined in terms of section 4 of Central Excise Act 1944. Original authority should have conducted proper enquiry in the matter and then decided the matter as per law. As such matter is required to be remanded back for fresh consideration. - Decided in favour of assessee.
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