TMI Blog2015 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2002, is the rebate of Central Excise Duty paid on the exported goods - Held that:- As per section 35 EE of Central Excise Act, 1944 Central Government on the application of any person aggrieved by any order passed under section 35 A where order is of the nature referred to in the first proviso to section 35B(1) annul or modify such order provided that Central Government in its discretion refus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case original authority sanctioned the rebate claim of ₹ 57,684/-. Department filed appeal before Commissioner (Appeals) on the ground that rebate claim the tune of ₹ 3,624/- was wrongly sanctioned. It was contended in the appeal that FOB value shown in the Shipping Bill is the commercial value. The commercial invoice value is the value at which goods are sold. As per Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 before Central Government various grounds. 4. Personal hearing scheduled in this case on 08.08.2013 and 12.03.2014 was attended by Shri P.K. Shetty, Advocate, and Shri P. Gopalam, General Manager(Indirect Taxation) on behalf of the Applicants, who re-iterated grounds of Revision Application. Shri S.K. Gupta, Inspector, Central Excise, appeared on 08.08.2013 on behalf of Department, Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order where amount of duty or fine or penalty determined by such order does not exceed five thousand rupees. In this case disputed rebate claim amount is only ₹ 3,624/- and therefore in view of provisions of first proviso to section 35EE(1), Government is not inclined to accept said revision application and rejects the same. 7. In view of above position, the revision application stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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