TMI Blog2012 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... led after the time-limit specified under Section 11B of Central Excise Act, 1944. - F. No. 195/1081/2009-RA - 904/2011-CX - Dated:- 13-7-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri N.K. Sharma, Advocate, for the Assessee. [Order]. This revision application if filed by M/s. Vee Excel Drugs Pharmaceuticals Pvt. Ltd. against the Order-in-Appeal No. 278/MA/GGN/2009 dated 29-9-2009 passed by Commissioner of Central Excise (Appeals) Delhi-III. With respect to Order-in-Original No. 32/CE/08-09, dated 5-2-2009 passed by the Asst. Commissioner, Central Excise, Division-IV, Gurgaon. 2. Brie facts of the case are that the appellant is a merchant-exporter of excisable goods. The appellant filed a rebate claim of Rs. 4,35,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being accompanied by specific documents. The delay in generation of EP Copy of Shipping Bill was on the part of Customs. When the Shipping Bill was generated on 28-12-2007, the same should be taken on the relevant date. 5. Personal hearing scheduled in the case on 21-6-2011 was attended by Shri N.K. Sharma, Advocate on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 7. Government notes that the goods pertaining to ARE-I No. 15/06-2007, dated 11-9-2006 and ARE-I No. 16/06-07, dated 20-9-2006 were exported vide Shipping Bill No. 43109, dated 20-9-2006 whereas the rebate claim was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Chennai - 2004 (176) E.L.T. 147 (Tri.- Chennai) held that the Tribunal, acting under provisions of Central Excise Act, 1944 has no equitable or discretionary jurisdiction to allow a rebate claim de hors the limitation provisions of Section 11B ibid - under law laid down by Apex Court that the authorities working under Central Excise Act, 1944 and Customs Act, 1962 have no power to relax period of limitation under Section 11B ibid and Section 27 ibid and hence powers of Tribunal too, being one of the authorities acting under aforesaid Acts, equally circumscribed in regard to belated claims - Section 11B of Central Excise Act, 1944 - Rule 12 of erstwhile Central Excise Rules, 1944 - Rule 18 of the Central Excise Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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