TMI Blog2011 (1) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ry documents which are essential for claiming the monetary benefit - Such statutory documents having defacements, tampering or erasings cannot be treated as valid documents - Thus, Government is of the considered opinion that the impugned rebate claims as such cannot be held as admissible for being deficient and non-maintainable as per the objections/grounds raised by Respondent Commissioner. - 195/266-267/2008-RA-CX - 62-63/2011-CX - Dated:- 24-1-2011 - Shri D.P. Singh, J. Shri Sudhir Mathur, Advocate, for the Assessee. Shri Santokh Lal, Supdt., C. Ex., for the Department. [Order]. These revision applications are filed by the applicant M/s. JMP Casting Ltd. 9th Milestone, Pathankot Road, Jalandhar against the order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Industrial Area-C, Dhandari Kalan, Ludhiana under ARE-1 No. JCL/R-52/06-07, dated 30-10-2006 and JCL/R-53/06-07 dated 31-10-2006 and same were sailed on 14-1-2007 and filed rebate claim amounting to Rs. 68,544/- in the Divisional office on 28-5-07 paid on the goods cleared for export under Excise Invoice No. 175 dated 30-10-06 and 176, dated 31-10-2006 Commercial invoice 19 dated 19-12-06, Shipping Bill No. 1033250, dated 26-12-2006 and Bill of Lading No. 054491472 dated 28-12-06. The Applicants debited Central Excise duty of Rs. 68,544/- in their Cenvat Credit Account RG-23A part-II register vide Debit entry No. 193 dated 30-10-06 194 dated 31-10-06 at the time of clearance of the goods. After due process and getting verification from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d No. 1033250 dated 26-12-06. The customs after due satisfaction allowed the goods for export accepting the value declared by the merchant exporter correct. In case the value declared by merchant exporter are not accepted correct the Show Cause Notice required to be issued within 30 days of export of goods - CBEC Circular No. 67/97-Cus., dated 2-12-97 refers. The said circular clarifies that in case value declared is not acceptable the Assistant Commissioner of Customs shall give an opportunity to justify the correctness of PMV declared, by issue of a Show Cause Notice indicating the reasons for reducing the PMV. It is emphasis that custom never objected the prices declared by the merchant exporter. 4.4 The rebate is admissible under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 453 (S.C.). (iv) Hem Raj Gordhandass v. H.H. Dave Asstt. Collector of CE Customs, 1978 (2) E.L.T. J 350 (S.C.), 1978 (2) E.L.T. J355 (S.C.). Finally the Applicant prayed that impugned order be set aside and consequential relief thereto be allowed. 5. The case was listed for personal hearing on 22-10-2010 14-12-2010 Shri Santokh Lal, Superintendent, Central Excise Division-Jalandhar attended on 22-10-2010 on behalf of the Respondent and requested to uphold the Order-in-Appeal. Shri Sudhir Mathur, Advocate attended hearing on 14-12-2010 on behalf of the Applicant and reiterated the ground of Revision Applications. 6. Government has carefully gone through the relevant case records and perused the impugned order-in-origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Excise Manual as Supplementary Instructions which reads as under :- CHAPTER 8 EXPORT UNDER CLAIM FOR REBATE PART-I EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN 1.1 Conditions relating to the said export are, as follows : 1 ------------------------------------------------------- 2. Forms to be used 2.1 ARE-1 is the export document (see Annexture-14 in Part 7), which shall be prepared in quintuplicate (5 copies). ------------------------------------------------------- ------------------------------------------------------- ------------------------------------------------------- 8. Sanction of claim for rebate by Central Excise 8.1 ------------------------ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Rules, 2002, the Customs Act, 1962, Part 7 of prescribed CBEC Manual of Supplementary Instructions, whereunder specific columns are mentioned to be filled in with true and factual declarations. 9. In these cases Government notes, that due to tampring/hiding of the value the Crucial export documents, i.e. shipping bill, commercial Invoice and Bill of lading could not be verified as the same could not be co-related with originally declared/assessed value, thereby leading to not only a question as to whether the exactly same goods (cleared from manufacturer vide impugned ARE-1s) have been exported but also non-verification of the same viz-a-viz marketing prices. The tampering, bidding and any defacement of particulars in Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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