TMI Blog2012 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 5A, the applicant manufacturer cannot pay duty. - There is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of subsection (1A) of section 5A are applicable and no duty was required to be paid on such exported goods. As such rebate claim is not admissible in terms of rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.) - decided against the assessee. - - - 1413/2011-CX - Dated:- 18-10-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri R.Krishnan, Advocate, for the Assessee. [Order]. This revision application is filed by Commissioner of Central Excise Jaipur-I against the Order-in-Appeal No. 75-76 (DK) CE/JPR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification it is clear that no duty is chargeable on the goods manufactured and cleared from the EOU for export. The duty is chargeable only if the goods cleared to DTA. 3.2 Sub-section (1A) has been inserted in the Section 5A of the Central Excise Act, 1944 on 13-5-2005, which stipulates that 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. 3.3 The Respondent was not debonded till 14-2-2008 and therefore any exports made by them prior to this date would be deemed to have been made under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby; (a) Exempts all excisable goods produced or manufactured in an export oriented undertaking from whole of duty of excise leviable thereon under section 3 of Central Excise Act, 1944 (1 of 1944) and additional duty of excise leviable thereon under section 3 of Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and addition duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of subsection (1A) of section 5A are applicable and no duty was required to be paid on such exported goods. As such rebate claim is not admissible in terms of rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 Government finds support from the observations of Hon ble Supreme Court in the case of ITC Ltd. v. C.C.E. reported as 2004 (171) E.L.T. 433 (S.C.), and M/s. Paper Products v. C.C.E. reported as 1999 (112) E.L.T. 765 (S.C.) that the simple and plain meaning of the wordings of statute are to be strictly adhered to C.B.E. C. has also cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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