TMI Blog2016 (7) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 29-3-2016 - SMT. RIMJHIM PRASAD, JOINT SECRETARY ORDER: This Revision Application is filed -by applicant -M/S Cipla ltd -Mumbai-against the -Order-in-Appeal- No BC/10/MUM-W2012-13 dated. 20.04.2012 passed by the Commissioner of Central Excise (Appeals)) Mumbai-III} -with regard to Order No. passed by the Assistant Commissioner Of-central 2. Brief facts of the Case have Flied rebate claims for the goods- manufactured by M/S. Mistair health Hygiene P Ltd, Kolhapur others. The claim was rejected on the ground that the applicant had submitted photocopies of clearance documents viz ARE-1 and Central Excise Invoice for sanction of rebate claim which are not proper document for the processing the claim as prescribed under Notification No. 19/2004-CE (NT) dated 06.09.2004 read with Rule 18 of Central Excise Rules 2002. 3. Being aggrieved by the said Order In Original applicant filed appeal before Commissioner (Appeals) who rejected the appeal and upheld impugned Order In Original. 4. Now, being aggrieved with the Order in Appeal, the applicant has filed this revision application before Central Government under Section 35 EE of Central Excise Act, 1944 mainly on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. KII/683-R/2011 (MTC) dated 1412.2011 passed by Assistant Commissioner of Central Excise, Mumbai I for your reference, Also the Maritime Commissioner, Raigad has sanctioned rebate claim of M/S. Uni World Pharma Pvt Ltd. filed on photocopies. Copy of Order-in-Original No. 42/11-12/DC(Reb)/Rgd dated 09.04.2012 is enclosed. 4.4 That the rebate sanctioning authority needs to understand the practical difficulty of submitting single original document at two different authorities. Further, the export of goods and payment of excise duty is not in dispute. Therefore, mere rejection of rebate claim on this ground is tax on exported goods and against the express policy of Government of India. In order to promote export market our Government has relaxed industry in many procedural aspects in regards to export. We would like to state that at our part there is no evasion or revenue loss to Government of India. Therefore we hereby request you to take lenient view and give us relief with direction how to process such rebate claim. 4.5 That in this matter we would like to rely on below mentioned case laws: In Re; Kamud Drugs Pvt Ltd as reported in 2010 (262) E.LT. 1177 (Comm. App]). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision Application on grounds mentioned in para 4 (Above). 8. Government observes that the main issue is whether the applicant is entitled to rebate of duty on the basis of photocopies of documents. In this regard, Government notes that the admissibility of rebate claim on basis of photocopy of documents required has been discussed in detail by the appellate authority as under: 7. The appellants have stated that since they have exported the goods through different ports viz Air Cargo, Sahar at Maritime Commissioner, Mumbai I along original documents and for goods exported through CFS Mulund they are submitting photocopies of said ARE-1 with the Excise invoice. I observe that if all the appellants were interested to follow the procedure they could have prepared two invoices one for the export of goods from CFS Mulund and the other for the Air cargo procedure laid down in the notification authorizes the concerned Asst. Commissioner to grant on refund on the verification of the original documents. It was held by the hon ble Tribunal in the case of M/s Mittal Alloys (2009(244) ELT 237 (Tri- Delhi) that interpretation of statues- rules and notifications mandatory nature of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from the jurisdictional Superintendent of Central Excise (Range Office) the rebate sanctioning authority will sanction the rebate, in part or full case of any reduction or rejection of the claim an opportunity shall be provided to the exporter to explain the case and a reasoned order shall be issued From the above, Government notes that original copy of ARE-I and Excise invoice among other documents are essential documents for claiming rebate. Any non-submission of documents in the manner prescribed thus imparts a character of invalidity to the rebate claim. Also in the absence of the original copies of ARE-I duly endorsed by the Customs, the export of the same duty paid goods which were cleared from the factory cannot be established which is a fundamental Requirement for Sanctioning rebate under Rule 18 read with Notification 19/2004-CE(NT) dated 06.09.2004. 10. It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfilment of conditions and/or non-compliance of procedure prescribed therein as held by the apex court in the case of Government of India Vs. Indian tobacco Association 2005 (187) ELT (162) (SC); Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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