TMI Blog2010 (3) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order-in-appeal and therefore upholds the same, Revision application is rejected being devoid of merit - 195/22/2007-RA-CX - 388/2010-CX. - Dated:- 25-3-2010 - Shri D.P. Singh, J. REPRESENTED BY : S/Shri Prakash Shah and Rajiv Sharma, Advocates, for the Assessee. None, for the Department. [Order]. This revision application has been filed by M/s. Philips Electronics India Ltd., Pune against the order-in-appeal No. AT/685/GD/2006, dated 9-11-06 passed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I. 2. Brief facts of the case are that M/s. Philips Electronics India Ltd., Pune lodged 46 rebate claims under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 2.2 During the process of the claims it was observed that the claimant had procured the export material i.e. SKD FC ASSY, Spacer 1.5mm, High Density Sieve, Hook up wire etc. from various dealers and exported the same. 2.3 Further it is observed that two types of goods have been exported viz. (1) indigenous (manufactured in India) (2) Imported goods (Brought only for trading purpose). 2.4 In the first case it is observed that goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho rejected the same. 4. Aggrieved by these order-in-appeal, the applicants filed the revisions application on the following grounds : 4.1 The Commissioner of Central Excise (Appeals) committed an error of law in rejecting the contention of the applicants that the premises of the applicants at Chakan, Pune are registered under Rule 9 and therefore, the same are a warehouse . The Commissioner of Central excise (Appeals) erred in holding that the premises of the applicants at Chakan, Pune are not a premises in which excisable goods are permitted to be stored without payment of duty. Rule 2(h) of the Rules defines the terms warehouse as under : Warehouse means any place or premises registered under Rule 9 In view of the aforesaid definition, it is clear that the premises at Pune where the applicants stored their goods before export were registered under the said Rule 9, the same are clearly a warehouse as defined under Rule 2(h) of the said Rules. 4.2 The Commissioner of Central Excise (Appeals) erred in observing that the order-in-appeal No. PKAS/184/Bel/2003, relied upon by the applicants, holding that the similar premises to be a warehouse is contrary to the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated hereinafter, paragraph 8.1 and 8.3 to 8.6 of the said Circular prescribes that any exporter desiring to export duty paid excisable goods which are in original factory packed condition/not processed in any manner after being cleared from the factory stored outside the place of manufacture should make an application in writing to the Superintendent of Central Excise under whose jurisdiction such goods are stored. In terms of para 8.4 of the Circular No. 294/10/97 dated 30-1-97 the Central Excise Officer has endorsed all the relevant ARE-I (then AR4) on verification about the identity of goods and its duty paid character and other particulars given in AR4. Para 8.5 and 8, 6 have been subsequently complied with is not in dispute. It is not in dispute that all ARE-1s are duly endorsed by the Central Excise Officers after due verification and in view thereof it is not now open for the Department to hold that the applicants did not comply with procedure laid down in the said circular. 4.5 It is further submitted that the duty paid character of the exported goods were duly checked and verified by the jurisdictional Range Supdt., on the basis of duplicate copy of invoice in case of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the perusal of records. Government observes that the applicant is a merchant exporter who is a registered dealer under Rule 9 of the Central Excise Rules, 2002. The applicant have exported both the indigenous and imported goods procured from various dealers and exported the same under Rule, 18 of the Central Excise Rules, 2002 under claim of rebate of duty from their premises. The rebate claims were rejected mainly on the ground that the goods have not been exported directly from the factory or warehouse after payment of duty as per condition 1.1 of the Notification No. 19/2004-C.E. (N.T.), dated 6-9-04. The dispute before the Revisionary Authority is whether the premises of the applicant registered as dealer under Rule 9 can be termed as warehouse for the purpose of Notification No. 19/2004-C.E. (N.T.), dated 6-9-04 issued under Rule 18 of the Central Excise Rules, 2002 for claiming rebate of duty. 8. In this context, Government observes that as per Notification No. 19/2004-C.E. (N.T.), dated 6-9-04, the first condition is as follows : That the excisable goods shall be exported after payment of duty directly from a factory or warehouse, except as otherwise permitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods directly from the factory of manufacturer or warehouse. Government observes that the applicant has failed to adhere to the procedure-mentioned thereon. They have cleared the goods under self Sealing which is not permitted in case of exports from places other, than factory of manufacturer or warehouse. 12. Government agrees with the submissions of the applicant that CBEC in terms of para 6 of the said circular dated 30-1-97 has waived the condition of export of goods directly from the factor on payment of duty if the goods are clearly identifiable and corelated with the goods cleared from the factory on payment of duty. In the instant case, from the perusal of records, Government observes that the goods exported were not having any marking/identification no. etc. by which it could be established that the same goods which have suffered duty at the time of clearance from the factory have actually been exported. Hence, the applicant has failed to meet out the basic mandatory requirement for claiming rebate of duty that the same goods which have been cleared from the factory of manufacturer have actually been exported. This is mandatory requirement and not procedural lapse wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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