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TMI Blog2012 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... n is the Respondent in this case. 2. Brief facts of the case are that the Respondent M/s. Vanasthali Textile Industries Ltd., Alwar exported 100% Cotton Tery Towel and filed rebate claims against the said export, which was initially sanctioned by the original authority. The applicant department after review of the impugned orders, filed appeal before Commissioner (Appeals), on the ground amongst other grounds that the Respondent being 100% EOU were not required to export the goods on payment of duty in terms of absolute exemption provided in the Notification No. 24/2003-C.E., dated 31-3-2003 and hence, they are not eligible for rebate claims. However, Commissioner (Appeals), after considering all he submissions of both parties, reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearings scheduled in this case on 26-7-2011 and 23-8-2011 was attended by Shri R. Krishnan, Advocate on behalf of the Respondent, who stated that Order-in-Appeal being legal and proper may be upheld. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the Respondents a 100% EOU, exported the goods and filed rebate claims w.r.t. duty paid on exported goods. The original authority initially sanctioned the rebate claim. The applicant department after reviewing impugned Order-in-Original, filed appeal before the Commissioner (Appeals), who rejected the same. Applicant department has filed this Revision Application against im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of duty of excise leviable under section 3 of said Central Excise Act shall not apply to such goods if brought to any other place in India;" 8.2 Sub-Section (1A) of Section 5A of the Central Excise Act, 1944 states as follows;- "(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely the manufacturer of such excisable goods shall not pay the duty of excise on such goods." 8.3 Government notes that the Notification No. 24/2003-C.E., dated 31-3-2003 was issued under Section 5A(1) of Central Excise Act, 1944, exempts goods manufactured by 100% EOU and cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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