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2018 (4) TMI 1652 - CGOVT - Central ExciseRebate claim - C.B.E. & C. Circular No. 828/5/2006-CX, dated 20-4-2006 - Held that:- The Government has examined the matter and it is found from the Order-in-Appeal that this issue has been already discussed in detail by the Commissioner and their eligibility of rebate claim of 80% in advance has been rejected on the ground that there were some cases of arrear against the applicant and even penalty under Section 11AC of the Central Excise Act were imposed on the applicant during the year 2012-13 which were even paid by the applicant. This fact has not been denied by the applicant also in their Revision applications and they have merely stated that these cases arose due to interpretational dispute only - The Government believes that while each dispute has interpretational angle, the truth in the matter is that the applicant did not have clean track record and instead the applicant was facing many offence cases and had the arrear of revenue because of which the facility of granting rebate of duty in advance could not be extended to the applicant by virtue of the C.B.E. & C.’s circular itself. Therefore, no error can be attributed to the order of the Commissioner (Appeals). Revision applications filed by the applicant are rejected.
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