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2017 (11) TMI 1520 - HC - Central ExciseRebate claim - export related benefits - rule 16 of CER - manufacture of biscuits - Held that: - in response to the prior correspondence attention of the BFPL was invited to discussions held on 5th April, 2004 when the Commissioner had apparently clarified that unless difficulties in observing the provisions of Rule 16(1) and (2) were established, no case had been made out for granting permission by Commissioner under Rule 16(3). During discussions, it was apparent that no difficulties were pointed out. Furthermore, in an earlier communication dated 25th February, 2004 BFPL was advised to follow the provisions of Rule 16(1) and (2) and since there was no difficulties in following Rule 16(1) and (2) the question of seeking the permission of the Commissioner under Rule 16(3) did not arise. The Commissioner had therefore directed BFPL to follow the procedure specified in Rule 16(1) and (2). Reference to the communication dated 25th February, 2004 issued by BFPL (Exhibit I) reveals that BFPL had admitted to manufacture of generically identical “biscuits” as those received in its factory from CMUs. These could be exported with attendant benefits only with permission from the Commissioner under Rule 16(3). Trade Notice No.2/2001 reveals that Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries and chocolates, since BFPL had not manufactured these products. A fair reading of the letter reveals that it is in fact a denial of permission. It records in unequivocal terms that during discussions no difficulties were pointed out by BFPL in following the provisions of rules 16(1) and (2) and since no difficulties in following rules 16(1) and (2), the question of seeking permission of the Commissioner under rule 16(3) should not arise. There was a clear direction in the letter to follow procedure as specified under Rule 16(1) and (2) of Central Excise Rules, 2002. - the contention of Mr. Patil to the effect that the authorities of Commissioner had given permission is devoid of merit. In our view in both these matters there was no permission given for bringing goods to the factory of BFPL and for stuffing them in the containers. Since the products have not been manufactured by BFPL there was no occasion to export them. In the circumstances, the contention that the permission granted was in the nature of a misrepresentation and an attempt to mislead the authorities and this Court. Petition dismissed - decided against petitioner.
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