2013 (9) TMI 996

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..... pla Ltd., 3rd Floor, Raj Plaza, Excise Department, Opp. Everest Masala Factory, L.B.S. Road, Vikhroli (W), Mumbai against the Order-in-Appeal No. PKS/25/BEL/2011, dated  18-5-2011 passed by Commissioner of Central Excise (Appeals), Mumbai-II, Mumbai Zone-II, with respect to Order-in-Original No. 415R/RKD/AC(RC)/M-III/10-11 passed by Maritime Commissioner (Rebate), Central Excise,  Mumbai .....

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..... the Order-in-Original and rejected the appeal. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 35EE of the Central Excise Act, 1944 before Central Government on the following grounds : 4.1 Adjudicating authority has not followed the direction laid down in Notification No. 19/2004-C.E., dated 6-9-2004. The essential con .....

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..... ; Self attested copy of shipping bill; (v)     Self attested copy of Bill of Lading; and (vi)    Disclaimer Certificate (in case claimant is other than the exporter) As per the above mentioned laid down procedure, it is necessary to submit invoice issued under Rule 11 of Central Excise Act, 1944 but it is nowhere mentioned that only duplicate for transporter o .....

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..... e impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that rebate claim of  duty paid on exported goods pertaining to two Central Excise Invoice Nos. 242 and 244 both dated 18-8-2009 was disallowed since applicant failed to submit duplicate copy of the invoice. Government notes that the export of duty paid goods is not disputed by the department .....

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..... he above position, Government sets aside the impugned order and remands the case back to original authority for fresh consideration of rebate claim in accordance with law by taking into account the above observations. A reasonable opportunity of hearing will be afforded to the applicants. 9. The revision application is disposed off in terms of the above. 10. So, ordered.
Case laws, .....

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