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2016 (7) TMI 355 - GOVERNMENT OF INDIA

2016 (7) TMI 355 - GOVERNMENT OF INDIA - TMI - Condonation of delay in filing appeal before Commissioner (Appeals) - he rebate claim was partly rejected by the original authority on the ground that the assessable value was more than FOB value and rebate claim is admissible only to extent of duty payable on FOB value. - Held that:- The Commissioner (Appeals) has considered this aspect of delay in detail and observed that the reason advanced by the applicant was not a sufficient cause which could .....

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led by M/S Union Quality Plastics Ltd., against the Order-in-Appeal No. US/225/RGD/12 dated 30.03.12 passed by the Commissioner of Central Excise (Appeals-Il), Mumbai, with respect to Order-in-Original passed by the Deputy Commissioner of Central Excise (Rebate), Raigad. 2. Brief facts of the case are that the applicants rebate filed under Rule 18 of Central Excise Rules,2002 read with Notification No. 19/2004-CE (N.T) dated 06.09.2004. The rebate claim was partly rejected by the original author .....

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ral Government on the following grounds: 4.1 The applicants state and submit that the Hon. Commissioner (Appeals) rejected their condonation of delay application citing the decision of Hon. Tribunal in the case of case of M/S. Sadashiv Casting Ltd. Vs. CCE 2002 (140) ELT 183 (Tri. Del). In this case the facts are different than the Applicants, hence not applicable. This is not in respect of rebate claim, if not the appellant in this case need to have filed Revision Application and not appeal bef .....

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ace number of problems in exporting in the stiff competitive international market and getting the export remittances etc. They are occupied in this important thing that is exporting and getting the foreign currency to our 'country on export, therefore they depend on the employees for filing the rebate claim etc. Sometimes due to heavy work the employees forget to take necessary steps. They do not inform the management also. Same in this impugned case happened, the employee failed to bring to .....

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be exported out of a country are relieved of the duties borne by them at various stages of their manufacture in order to make them competitive in the international market. The most widely accepted method of relieving such goods of the said burden is the scheme of rebate. Thus in order to make Indian goods competitive in the International market, the tax element in the exporter's cost is refunded to him through the system of rebate. This is only a reimbursement and not any kind of incentive. .....

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nt has also contested the case on merits. 5. Personal hearing was scheduled in this case on 21.07.2015 and 11.08.2015. Hearing held on 11.08.2015 was attended by Shri R.V.Shetty, advocate on behalf of the applicant who reiterated the grounds of Revision Application. Nobody attend hearing on behalf of department. 6. Government has carefully gone through the relevant case records available in case file, oral & written submissions and perused the impugned Order-in-Original and Order-in-Appeal. .....

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) has been provided under Section 35 of Central Excise Act, 1944. The said Section 35 reads as under (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order: [Provided that the Commissioner .....

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