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2016 (7) TMI 656

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..... the three case laws pertain to exports made under Bond or under other schemes and have little bearing on the facts of the assessee". Government finds nothing to the contrary has been placed on record to interfere with this observation of the original authority. Claim rejected - Decided against the applicant. - F. No. 195/779-781/2012-RA(CX) - ORDER NO. 63-65/2016-CX - Dated:- 19-5-2016 - Joint Secretary Rhimjhim Prasad ORDER These Revision Applications are filed by M/S Glenmark Pharmaceuticals Ltd., Mumbai against the Orders-in-Appeal No. YDB/57 to 59/LTU/MUM/12 dated 31.05.2012 passed by the Commissioner of Central Excise (Appeals), LTU, Mumbai with respect to Orders-in-Original No. LTU/MUM/CX/GLT-4/R-139/2011 dated 25.08. .....

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..... eported at 2007 (208) ELT 296, the Tribunal Bench rejecting the Appeal by Department, held that, goods exported without payment of duty under ARE-I, exponed after expiry of stipulated period of six months/extended period and Bond executed for due export of goods cannot be acted upon as a /ega/ instrument for recovery of duty on excisable goods exported after expiry of stipulated period/extended period. No infirmity in impugned order dropping demand. ' Again in the case of Commissioner of Central Excise, Kolkata-I vs. Krishna Traders as reported in 2007 (216) ELT 379. The Tribunal Bench held that, The Id. Commissioner (Appeal) has passed a very reasoned order holding that there was no Revenue implication since the goods meant for .....

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..... the goods were exported and there is no such denial from the Department. The procedural lapse, in not obtaining necessary permission from the Jurisdictional Authorities for extension, should have been condoned by the Deputy Commissioner as well later on by the Respondent. 4.3 That the provision of extension of stipulated time period of exportation of goods cleared for exportation without payment of duty is available and the same is also available for exportation under rebate of duty in the Notification No.42/2001C.E.(NT) dated 20.06.2001 as amended as well as under condition 2.1(i) and 3.5 of Chapter 7 of CBEC's manual of supplementary instruction. 4.4 That consequently, the cases cited by the applicant in their reply dated 15.04. .....

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..... written submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the applicant's rebate claims under Rule 18 of the Central Excise Rules, 2002 were rejected on the ground that against certain ARE-Is the goods were exported after six months from date of clearance for export from factory in violation of condition 2(h) of Notification No.19/2004-CE(NT) dated 06.09.2004. Commissioner (Appeals) upheld the impugned Order-in-Original. Now, the applicant has filed this Revision Application on grounds mentioned in para 4 above. 8. Government notes that the condition no. 2(h) of the Notification No.19/2004-CE(ND) dated 06.09.2004 issued under Rule 18 of the Central Excise Rules, 2002 reads as u .....

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..... (S.C.) and Orient Weaving Mills Pvt. Ltd. vs. Union of India 1978 (2) ELT J 311 (S.C.) (Constitution Bench). 10. Government has gone through the pleading of the applicants for condonation of the above act of omission/commission because the same is of simple procedural category. However, the point which needs to be emphasized is that when the Applicant seeks rebate under Notification No. 19/2004-CE (NT) dated 06.09.2004, which prescribes compliance of certain conditions, the same cannot be ignored. While claiming the rebate under Rule 18 ibid, the Applicant should have ensured strict compliance of the conditions attached to the Notification. In this regard, Government places reliance on the judgment in the case of MIHIR TEXTILES LTD. Ver .....

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..... ny request for extension of time limit beyond six months. As such facts of this case being different, the ratio of Hon'ble Kolkata High Court cannot be made squarely applicable to this case. 12. The applicant has contended that the case laws relied upon by them vide their submission dated 15.04.2011 before the original authority has neither been analysed nor distinguished in the order. A perusal of the impugned Orders-in Original shows that in para 11, the adjudicating authority has given a specific finding that the contention of the claimant as above is not acceptable in the present case since all the three case laws pertain to exports made under Bond or under other schemes and have little bearing on the facts of the assessee . Gov .....

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