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PROCEDURAL LAPSE

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 11-8-2015 Last Replied Date:- 14-8-2015 - Rules are made by the Government to carry out the objectives of the main Act. The rules prescribe the procedures to be complied with. The lapse in complying with the procedures will attract penal provisions of the Act and the Rules. For example if the service tax payable is not deposited within 6th of the following month it would attract interest. If there is intention to evade payment of service tax t .....

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addition he contended that delay in filing rebate claim is a and same may be condoned as the substantial benefit cannot be denied to them due to procedural infractions. In this regard, Government observed that filing of rebate claim within one year is a statutory requirement which is mandatorily to be followed. The statutory requirement can be condoned only if there are such provisions under Section 11B. The application has to be treated as time barred. In re Kariwala Green Bags - 2013 (5) TMI .....

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duced relevant records for verification by the Assistant Commissioner of Customs. Therefore in the absence of valid documentary evidence regard proper maintenance of record for utilization of materials, the claim of respondent cannot be accepted. In re Copper Pharma Limited - 2013 (6) TMI 679 - GOVERNMENT OF INDIA the declaration of input and out has neither been filed before processing and export of goods nor any expost facto approval is granted by the competent authority. In such a situation t .....

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procedural infraction of Notification, Circulars etc., are to be condoned if exports have already taken place and the law is settled now that substantive benefit cannot be denied for . In re Lallubhai Amichand Limited - 2011 (7) TMI 1094 - GOVERNMENT OF INDIA the assessee has filed declaration as required under Notification No. 21/2004-CE (NT), dated 06.09.2004 as amended, for Aluminium sheets for which the input-output ratio was approved by the Assistant Commissioner, Central Excise, Division I .....

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ircles can be worked out based on the relevant data. Moreover the SION norms notified in terms of EXIM policy also guide about input-output ratio of particular items. The Government held that rebate can be allowed in terms of SION norms unless there are specific reasons for variation as stated in para 3.2. of Para V of Chapter 8 of CBE&C Central Excise Manual on Supplementary instructions. Minor Minor is condonable if the substantial requirement is complied with. In Re Cipla Limited - 2013 ( .....

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of Central Excise Rule, 2002. It does not specify that only duplicate copy of invoice is to be produced as notified in the Mumbai - III Committee Trade Notice No. 2/2006, dated 22.03.2006. In this case the applicant has submitted original invoice since duplicate copy is misplaced. It was held that the substantial benefit of rebate claim cannot be denied for mere minor s. This lapse can be condoned. The Government set aside the impugned order and remands the case back to the original authority fo .....

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he goods exported, shipping bills and substantial conditions of Notification No. 19/2004- CE (NT), dated 06.09.2004 and Rule 18 of Central Excise Rules, 2002 were complied with. Rebate cannot be denied for minor procedural infraction. In re Socomed Pharma Private Limited - 2015 (3) TMI 862 - GOVERNMENT OF INDIA the applicant has exported medicaments from supporting manufacturer under various ARE - 1 on payment of duty. The applicant filed rebate claims of excise duty paid on the goods along with .....

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ded that once the applicant has cleared the export consignment and if he has erroneously ticked in pre-printed declaration of ARE-1 the same cannot be the ground for rejecting the claim. The Government held that minor procedural infraction cannot be a denial of rebate claim where substantial compliance of provisions of notification and rules made by claimant. The Government set aside the impugned order Clerical mistake In re Usan Pharmaceuticals Private Limited - 2013 (6) TMI 677 - GOVERNMENT OF .....

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ioner, Thane as rebate sanctioning authority. The goods covered Vide 5 ARE - 1 was exported from JNCH, Nhava Sheva and ACCE Raigarh who is the Maritime Commissioner for export through Seaport Nhava Sheva, is the sanctioning authority. The Government considered that there is a force in the pleading of the respondent that this is a clerical mistake in wrong mentioning of rebate sanctioning authority in 5 ARE-1 and same may be condoned. In this case the exports of goods are not in dispute. Departme .....

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ssioner confiscated some of the goods from the factory of the appellant for their non accountal in RG-1 Register along with imposition of penalty of ₹ 8 lakhs. There is nothing on record to show that the said goods were not entered in RG-1 register with an intention to remove the same without payment of duty. As such the Tribunal found that non entry in the records remains a procedural and technical lapse, which requires lesser redemption fine and penalty. Omission If there is any omission .....

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ng bills filed by the exporter and the same has taken place as they are not a regular exporter. The Original Authority did not accept the conversion and the decision were upheld by Commissioner (Appeals). The Tribunal held that the reason for non mentioning the advance licence and for not claiming export benefit under the scheme, while filing the shipping bill is not convincing. The Department contended that if the bill was filed under the scheme Customs authorities were required to conduct exam .....

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BAD the Review order was signed by the Commissioners on different date. The authorization given by the Committee of Commissioners does not give reason for filing of appeal but the grounds of appeal give reasons as to why order was not acceptable. The Tribunal held that the procedural defect if any gets rectified when detailed reasons accompanied in the grounds of appeal. If the defect is curable, the appeal should be allowed. - Reply By Mahir S - The Reply = Sir, There is also one more major typ .....

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