TMI Blog2013 (7) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid clearly stipulate that in the instant case rebate of duty has to be granted under Notification No. 32/2008-C.E. (N.T.) and not under Notification No. 19/2004-C.E. (N.T.). The provision of Notification No. 19/2004-C.E. (N.T.) cannot be made applicable to pan masala in respect of which rebate is not admissible except under the provisions of Notification No. 32/2008-C.E. (N.T.). So there is no question of applicability of two notifications in the instant case. Since, in this case only the provisions of one Notification No. 32/2008-C.E. (N.T.) are attracted, the case laws cited by the applicant for the proposition that benefit of notification granting more benefit has to be given, are of no help to the applicant. Government, therefore holds that lower authorities have rightly sanctioned the rebate claim in accordance with the provisions of Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008. - Decided against the assessee. - F. No. 195/34-40/2011-RA - 1145-1151/2012-CX - Dated:- 19-9-2012 - Shri D.P. Singh, J. Shri R.K. Sharma, Advocate, for the Assessee. ORDER These revision applications are filed by the applicant M/s. Dhariwal Industries Ltd., Vadodara again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14022904 2.2 Applicant preferred the claim by applying formula 1 or 2 or 1 2 of the Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 but the rebate sanctioning authority sanctioned the claims as lower side of the claim as per said formula. Thus the claim was sanctioned applying the formula which is an average rate of rebate per pouch subject to maximum amount of rebate per pouch i.e. lower side of claim. Applicant had preferred claim as per formula 2 in respect of claim at Sr. No. 1, 2, 4 and as per formula 1 in respect of claim at Sr. Nos. 3, 7 and as per formula 1 2 in respect of claim at Sr. Nos. 5 6 of the above said table. In all these claims a rebate claim amounting to Rs. 14022904 was rejected and claims of Rs. 127090035 were sanctioned. 3. Being aggrieved by the said orders-in-original, respondents filed appeal before Commissioner (Appeals) who upheld the impugned orders-in- original and rejected the appeal. 4. Being aggrieved with the said orders-in-appeal the applicant has filed these revision applications under Section 35EE of Central Excise Act, 1944 before Central Government on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, the applicants have further submitted as under : 4.4.1 Both the lower authorities have failed to appreciate the facts and substances of the case and also the true purport and effect of Scheme of Rebate as provided by the Govt. of India under Rule 18 of Central Excise Rules, 2002 and has partially rejected the claim of Rebate of Duty paid on goods exported which is contrary to and inconsistent with the said Rules and the various bindings, precedents and guidelines issued thereunder. 4.4.2 The Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, issued under provisions of Rule 18 allows rebate of whole of duty paid on all excisable goods falling under the First Schedule to the Central Excise Tariff Act, 1985. This Notification was valid when Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 was issued and is valid still. Neither this notification nor Notification No. 42/2008-C.E. (N.T.), dated 28-8-2008 mention any overriding effect to Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. So, the whole of duty involved in the exported goods under the provisions of Rule 18 has got to be allowed as rebate. 4.4.3 It is Government policy that export should not suffer any du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify on this behalf, no rebate of excise duty shall be granted under Rule 18 of Central Excise Rules, 2002 in respect of notified goods, on which duty is paid under Notification No. 42/2008-C.E., dated 1-7-2008. Rule 5 of said Rules determined the deemed production per machine with reference to Retail Sale Price. Notification No. 42/2008-C.E., dated 1-7-2008 prescribed rate of duty per packing machine per month of the notified goods. Government issued Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 under Rule 18 of Central Excise Rules, 2002 read with Rule 14 of Pan Masala Packing Rules, 2008 making provision for grant of rebate of duty on these notified goods - Pan Masala and Gutkha. As per this notification, rebate of duty on excisable goods as specified in the column 2 of table annexed to said notification, is granted to the extent specified in the corresponding entry in column (3) of the said table subject to conditions, limitations and procedures laid down in the said notification. The table of said notification is reproduced below for understanding the issue :- TABLE Sl. No. Description of Goods Extent of rebate (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per said notification rebate of whole of duty paid on exported goods is granted. Since the said notification is not amended, there is no reason to restrict the rebate claims to lesser amount in terms of Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008. Applicant has relied upon number of case laws for the proposition that applicant has to be granted benefit of notification which is more beneficial to him in case of applicability of two notifications. In this regard, Government observes that as per Rule 14 of Pan Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008, no rebate of excise duty paid on pan masala shall be granted under Rule 18 of Central Excise Rules, 2002 except in accordance with the terms and conditions as Government may specify in the notification. Further, Government issued Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 for granting rebate of duty paid on exported pan masala. This notification is issued under Rule 18 of Central Excise Rules, 2002 read with Rule 14 of Pan Masala (Capacity Determination Collection of Duty) Rules, 2008 providing for rebate of duty paid on exported pan masala. The provisions of Rule 14 ibid cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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