9911796707
TMI Blog2013 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... enximidazole-2-YL') exported vide shipping bill No. 7317061 dated 23-6-2009. During the scrutiny of the documents submitted by the applicants, it was found that the description and quantity of the product imported and description and quantity of product exported are the same. However, an irrecoverable wastage of 0.010 Kg. was shown against the manufacture of 1.00 Kg of final products in their DBK-1 statement which was submitted along with the application. Accordingly, the applicants were asked vide letter dated 23-12-2009 to clarify as to how they are eligible for duty drawback when the imported items and exported item are one and the same. The applicant vide letter dated 2-6-2010 has stated that they had imported 40 Kgs. of the impugned go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject matter, rejection of claim of application without issuance of show cause notice is not proper. The applicants submit and say that they did not deny that the letter dated 23-12-2009 was issued to them but simple letter for asking clarification cannot be treated as a show cause notice. The respondent erred in rejecting the drawback application for fixing of brand rate dated 10-8-2009 in respect of the shipping bill No. 7317061 dated 23-6-2005 and bill of entry No. 993436 dated 26-5-2009 as the respondent had failed to issue show cause notice to the applicants before rejecting the claim and thus the respondent had not given any natural justice to the applicants before deciding the issue in dispute. The letter dated 18-5-2010 addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indulged in evasion of duty. It has been held in CCE v. Terai Overseas Ltd. - 2003 (156) E.L.T. 841 (Cal.) that liberal approach should be adopted and drawback cannot be denied on mere technicality or by adopting narrow and pedantic approach especially since drawback is an incentive scheme for augmenting export. The court should adopt a liberal construction as required to further the object behind drawback rules namely to boost export. The court thus affirmed the decision in Terai Overseas Ltd. v. CCE - 2001 (137) E.L.T. 683 (Tri.-Kol.) wherein it was held that the factum of export and the receipt of money was not doubted. Respondent has not commented on the case laws cited by the applicants. 4.4 Commissioner failed to appreciate that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent department are controverting the legal interpretations of the applicable statute, the provisions of which are to be applied herein. It is further noted that the applicant while citing the reason that since they were not in acute need of said imported input they decided to sell out the same to a foreign buyer by removing original packing/labels and affixing their own packing details and labels. They wanted to take advantage of Chapter Note 10 of Chapter 29 with Notification No. 11/2008-C.E. (N.T.) (S.No. XIV) that their above act shall amount to manufacture. It is also submitted by the applicant herein that any of the objections as taken by lower authorities for rejection of their request for fixation of brand rate should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product marketable to the consumer, shall amount to 'manufacture'." 8.3 In a situation as above, specifically when the applicant herein is disputing the interpretation of the relevant statutory provisions and also the conclusions - as drawn above, Government thinks it proper that the matter should be considered and proceeded in the light of Hon'ble Supreme Court's observations in the case of M/s. ITC Ltd. v. CCE [2004 (171) E.L.T. 433 (S.C.)] that the simple and plain reading of statute may be strictly construed without any intendment and any liberal interpretation. 8.4 Further, Hon'ble Supreme Court in case of M/s. Indian Aluminium Co. [1991 (55) E.L.T. 454 (S.C.)] and Hon'ble Tribunal in case of M/s. Avis Electronics have conclusively ..... X X X X Extracts X X X X X X X X Extracts X X X X
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