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2018 (11) TMI 914 - HC - Central ExciseRebate Claim - Gutkha - N/N. 19/04-CE - Held that:- The notification No.19/04-CE by Rule 2 prescribes the conditions and limitations for availing excise rebate; Para 3 of that notification elaborates the procedure prescribed - Pan masala and gutkha were apparently not covered in the first instance by notification 19/04-CE. The Revenue therefore, included in the list of items that could claim rebate, pan masala and gutkha, through Notification No.32/08-CE. The conditions for availing such rebate were spelt out as well in Clauses (i) to (viii). Clause (ix) stated that the procedure prescribed in Notification No.18/2004 would be applicable mutatis mutandis. It is not in dispute that these conditions were complied with. The Government of NCT could not have banned the export of sale – as is understood in the Customs enactment parlance. This is for the simple reason that the legislative competence and concurrently, the co-extensive executive power, to deal with the subject matter of customs or international transactions are not with the State or the Union Territory but that of the Central Government or Parliament, as the case may be. This Court is of the opinion that the impugned order of the Revisional Authority as well as the order of the appellate authority which it confirms, cannot be sustained - petition allowed.
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