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TMI Blog2014 (12) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the Revision Application under section 35EE of the Central Excise Act, 1944. The Revision Application was directed against the order passed in Appeal by the Commissioner of Central Excise, Raigad dated 31st May, 2010. 2) Mr. Jetly appearing on behalf of the Petitioner submits that both the Appellate and the Revisional Authority have failed to exercise the jurisdiction vested in them by law and particularly to satisfy themselves about mandatory pre-condition. The Respondent failed to satisfy mandatory pre-condition. That mandatory pre-condition was, whether the goods which are supposed to have been exported and in relation to which the rebate claim arises were indeed the same. The goods which were in the custody of the Customs and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Senior Counsel appearing for the Respondent, on the other hand, supports the concurrent findings in the order of the Appellate Authority and that of the Government. He submits that the Writ Petition is not a continuation of the proceedings so as to enable this Court to reappreciate and reappraisal the factual findings. The Writ Petition be therefore dismissed. 4) With the assistance of the learned Counsel appearing for both sides, we have perused the Writ Petition and all the three orders. While it is true that the issue was essentially one of the mandatory requirements being fulfilled, namely, whether the goods which have been removed from the warehouse have indeed been exported or not. The co-relation or the identity of the goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods claimed under the respective ARE1. Merely because there are no identification marks and batch numbers does not mean that the goods were not identical. If the goods involved are "controlled substance" under the Narcotic Drugs and Psychotropic Substances Act, 1985 and subject to the Control Order framed thereunder, then, the requisite details with regard to compliance of that Control Order have also been referred to. The copies of the consignment notes in relation to the goods were submitted to the Narcotics Control Bureau and the Central Bureau of Narcotics. Thus, there is complete material to establish the identity of the goods. Meaning thereby, there is no distinction or difference noted in the goods cleared from the warehouse and forw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on facts. Similarly, we do not find that the conditions, which are required to be satisfied in terms of a Notification issued under Central Excise Rules 2002 and particularly Rule 18 have not been satisfied in this case. 6) In these circumstances, we do not think any advantage can be derived from an order passed by the Government in the case of Philip Electronics India Ltd. 2011 (273) ELT 461 (G.O.I.) . Once the exporter submits proof of the goods having been actually exported to the satisfaction of the rebate sanctioning authority, the goods were clearly identifiable and co-relatable with the goods cleared from factory on payment of duty, then, para 6 of the Circular issued by the Board enables waiving of or technical departure from proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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