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TMI Blog2011 (10) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal No. 79/2009, dated 4-5-2009 passed by the Commissioner (Appeals), Central Excise, Salem with respect to order-in-original No. R/25/2008-DC, dated 21-11-2008 passed by Deputy Commissioner, Erode-I. 2. Brief facts of the case are that the applicant is a manufacturer and exporter of cotton yarn. During the month of July 2007 they had exported 430 cartons of cotton yarn duly stuffed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. 4. Being aggrieved by the impugned order-in-appeal, the applicant party has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds :- 4.1 The applicants had exported the goods through merchant-exporters. The goods had been stuffed and exported from the factory under Central Excise supervision. The proof of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. The original ARE-1 and the duplicate copy of the ARE-1 along with duty paid details are filed along with the rebate claim for sanction of rebate. This is the mandatory requirement to claim the rebate claim under paras 3(b)(i) and (ii) of Notification 19/2004-C.E. (N.T.), dated 6-9-2004. The applicants had fulfilled the said mandatory requirement. 4.3 That it is not a mandatory requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order-in-original and order-in-appeal. 7. On perusal of records, government observes that in the instant case, rebate claim was rejected on the ground that applicant manufacturer failed to submit disclaimer certificate from the merchant-exporter M/s. AML Exports Pvt. Ltd., Mumbai. Applicant has contended that duty paid goods have been exported and all the required documents except d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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