TMI Blog2013 (7) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise for manufacture or processing and export of finished goods. However, the said approval was granted by department subsequently. So this condition stands satisfied. As regards, non-mentioning of self-certification in ARE-2, Government notes that it is a procedural requirement as laid down in Notification No. 42/2001-C.E. (N.T.). But, it is a record that goods have been exported. Government notes there is no dispute about the use of duty paid goods in the manufacture of exported goods. Hence, Rebate claim rightly allowed. Against the Revenue. - 198/538/2010-RA - 886/2012-CX - Dated:- 13-8-2012 - Shri D.P. Singh, J. Shri S.B. Lal, Consultant, for the Assessee. ORDER This revision application has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001. As per the condition of para (iii) of Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 an exporter has to incorporate self-certification in the ARE-1. However, in the instant case the party failed to follow the procedure as laid down under para (iii) of Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001. As such the rebate cannot be granted in this case. 4.2 As per one of the conditions of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall verify the correctness of the ratio of input and output mentioned in the declaration filed before commencement of export of such goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting goods were taken into consideration at the time of subsequent exports and as a result thereof, we were able to get rebate claim e.g. six Account Payee cheques from the Office of Deputy/Assistant Commissioner of Central Excise, Dehradun which had earlier rejected our rebate claim under reference on minor procedural lapses. It clearly shows that the procedural lapses of not putting stamp of self-sealing on ARE-2 and not mentioning the permission letter No. on ARE-2 and/or clearance of export goods before receipt of the permission letter are of minor procedural nature and could have been condoned in view of submission of Bank Realisation Certificates (BRC) along with the rebate claim itself. 5.2 The Revisionary Authority in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. In the instant case, the respondent failed to get approval of input-output ratio before export of goods. However, the said approval was granted by department subsequently. So this condition stands satisfied. As regards, non-mentioning of self-certification in ARE-2, Government notes that it is a procedural requirement as laid down in Notification No. 42/2001-C.E. (N.T.). But, it is a record that goods have been exported. Government note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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