TMI Blog2014 (4) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, is bad for want of reasons and discussions on the question raised, as also for want of any finding of reversal before setting aside order of Commissioner. The reasons assigned by Commissioner in allowing Appeal have not been noticed and nothing has been found as to why they are bad or incorrect, yet Commissioner’s order has been set aside by simply referring to relevant provisions and reiterating what is stated therein. The revisional order, therefore, in my view, cannot sustain. - Decided in favour of assessee. - Writ Tax No. 1671 of 2011 - - - Dated:- 16-4-2014 - Sudhir Agarwal, J. Shri Udit Chandra, Advocate, for the Petitioner. Shri S.P. Kesharwani, C.S.C., A.S.G.I., for the Respondent. ORDER Heard Sri Ud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Commissioner has considered the aforesaid aspect of the matter and recorded its findings as under : I notice that it is on record that the goods were exported under bond under Rule 19 of the Central Excise Rules, 2002 for which ARE-2 forms were filed. It is also on record that proper declaration was made on the ARE-2 forms that the goods shall be exported under claim of input stage rebate. It is again a fact that Central Excise form ARE-2 is filed only in the case when input stage rebate is claimed. Thus, from the aforesaid facts, it can very well be concluded that the appellant were clear in their mind that they will avail rebate of input stage credit and accordingly they filed their documents. The department has denied the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been availed . The drawback rates in the condition when Cenvat facility has not been availed are generally higher as compared to drawback rates when Cenvat facility has been availed. In the condition 5 of the Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007 that determines the rates of drawback as specified in the Schedule and was effective at the particular time period. It has clearly been mentioned that the difference between two columns relates to the Central Excise and Service Tax component of drawback and in case the rates indicated are the same in both the columns, it shall mean that the same pertains only to Customs component, which is available irrespective of whether the exporter has availed Cenvat credit or not. The said cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter preferred Revision before Central Government which has been allowed by impugned order dated 12-5-2011 [2012 (276) E.L.T. 122 (G.O.I.)] and Commissioner s Order has been set aside. 4. Sri Udit Chandra, learned Counsel for petitioner, contended that without considering reasons and findings given by Commissioner, the Central Government in a cursory manner has allowed revision and reversed the decision of Commissioner. The question raised by petitioner has not at all been discussed and in effect the order of Central Government is wholly non-speaking. 5. I find that the so called findings given in the Revisional Order whatsoever as contained in paras 8, 9 and 10 only which read as under : 8. The issue to be decided is whether rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mo of appeal has also not been referred at all. Though two judgments of Apex Court are referred, but they are on the principle of interpretation and as such do not answer the question raised in this matter. The order of the Government, therefore, is bad for want of reasons and discussions on the question raised, as also for want of any finding of reversal before setting aside order of Commissioner. The reasons assigned by Commissioner in allowing Appeal have not been noticed and nothing has been found as to why they are bad or incorrect, yet Commissioner s order has been set aside by simply referring to relevant provisions and reiterating what is stated therein. The revisional order, therefore, in my view, cannot sustain. 7. Besides, hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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