TMI Blog2010 (10) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. None, for the Respondent. [Order]. These revision applications have been filed by the Commissioner, Central Excise, Vapi against the orders-in-appeal No. as mentioned in column No. (4) of the following table passed by the Commissioner (Appeals), Customs Central Excise, Vapi. Sl. No. RA F. No Name of the Applicant v. Respondent Order-in-Appeal No. and date Amount Involved (1) (2) (3) (4) (5) 1. 198/200/08- RA Commissioner, Central Excise, Vapi v. M/s. ACE Hygiene Products Pvt. Ltd., Silvassa KRS/208/Vapi/2008 31-7-2008 8811/- 2. 198/201/08- RA KRS/209/Vapi/2008 31-7-2008 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers or under self sealing was followed. Hence, the condition laid down under Rule 18 of Central Excise Rules, 2002 has not been fulfilled by the applicants. Therefore, a show cause notice was issued to them and the same was adjudicated by the impugned orders rejecting the rebate claim under Section 11B of Central Excise Act, 1944, read with Rule 30 of SEZ Rules, 2006 and Rule 18 of Central Excise Rules, 2002. 3. Being aggrieved by these orders-in-original, the applicant Commissioner filed appeals with the Commissioner (Appeals) who allowed the appeals and set aside the orders-in-original. 4. Being aggrieved by the impugned orders-in-appeal, the applicant has filed this Revision Application under Section 35EE of Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on behalf of the respondent nor any request for adjournment was received. As such, Government proceeds to decide the case on the basis of available case records. 7. Government has considered the both oral and written submissions of the applicant and written submissions of the respondent and also perused the orders passed by the lower authorities. 8. From the perusal of records, Government observes that the respondent has cleared the goods to the unit in SEZ area on the basis of the ARE-1 which was duly endorsed by the concerned Range Officer and duly countersigned by the customs officer at the SEZ which is an evidence itself that the goods were properly exported to SEZ area. When there is no ambiguity in the export of the duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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