TMI Blog2013 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are being cleared for home consumption at Nil rate of duty. The exemption is related to value of goods and there is no condition of printing such value on packages for availing exemption. The respondent has not disputed that factual position about said value/RSP of the goods. As such, Commissioner (Appeals) has erred in holding that said exported goods are not exempted from duty under Sr. No. 18A of notification. Notification (Sr. No. 18A) is very much applicable to the said goods cleared for export as there is no condition in the notification regarding printing RSP on packages. As per Section 5A(1A) of the Central Excise Act, 1944 where goods are exempted from payment of whole of duty unconditionally, there is no option to pay dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Ambernath, manufactured on contract basis under the clause (ii) of Notification No. 36/2001-C.E. (N.T.), dated 20-6-2001. 2.2 The Assistant Commissioner, Central Excise, Kalyan-IV Division vide his order-in-original No. R-1007/09-10 to R-1009/09-10, dated 30-11-2009 rejected the rebate claims due to the fact that biscuits cleared for export after debiting the duty in RG-23A Pt.II were in fact exempted biscuits vide Notfn. No. 3/2006-C.E., dated 1-3-2007 as amended by Notfn. No. 3/2007, dated 1-3-2007 as amended by Notfn. 22/2007-C.E., dated 3-5-2007 and input stage credit availed on exempted exported goods is not eligible in terms of Rule 6(1) of the Cenvat Credit Rules, 2004. The merchant-exporter also failed to establish that the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion were absolutely exempted from duty under Section 5A of the Act vide Notfn. No. 3/2006, dated 1-3-2006 as amended and the assessee has wrongly shown the Central Excise duty payable at 8% and has wrongly availed the Cenvat credit on the inputs used in the manufacture of export goods and also contravened the provisions of Rule 6(1) of the Cenvat Credit Rules, 2004. 4.2 The biscuits manufactured and cleared for export without declaring/bearing any retail sale price on biscuit packages are not covered under Standards of Weights and Measures (SWM) Act, 1976 in view of Section 1(2) not covered within the purview of Section 4A of the Central Excise Act, 1944. Therefore, the biscuits cleared for export without bearing any RSP are covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11A of the Act read with Rule 14 of the Cenvat Credit Rules, 2004. 5. A show cause notice dated 22-2-2011 was issued to the respondent under Section 35EE of Central Excise Act, 1944 to file their counter reply. The respondent has not filed any reply till date. 6. Personal hearing was scheduled in this case on 1-6-2012, 28-6-2012 and 21-12-2012. Respondent vide letter dated 28-5-2012 and 12-6-2012 had requested to fix hearing in Mumbai. The hearing scheduled for 21-12-2012 was fixed at Mumbai. But the respondent did not attend the said hearing also. The applicant has not attended any of the hearings. 7. Government has carefully gone through the relevant case records and perused the impunged order-in-original and order-in-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate claims. Now, department has filed these revision applications on the grounds stated in para 3 above. 9. Commissioner (Appeals) has allowed the rebate claim mainly on the ground that Notifn. No. 3/2006-C.E. as amended is applicable only for goods cleared for home consumption and since there is no requirement of fixing Retail Sale Price or MRP on export goods, so the export goods go out of the said notification and duty was required to be paid on transaction value determined under Section 4 of CEA, 1944. The applicant department has contended that biscuits cleared for export are not covered under Section 4A since there is no legal requirement of fixing MRP/RSP on packages but the said goods having valuing less than ₹ 100/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... Nil - 10.2 Government notes that the exported goods fall under entry above 18A and attract NIL rate of duty unconditionally. The said goods are being cleared for home consumption at Nil rate of duty. The exemption is related to value of goods and there is no condition of printing such value on packages for availing exemption. The respondent has not disputed that factual position about said value/RSP of the goods. As such, Government is of the view that Commissioner (Appeals) has erred in holding that said exported goods are not exempted from duty under Sr. No. 18A of notification. 10.3 Government observes that said notification (Sr. No. 18A) is very much applicable to the said goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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