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2016 (9) TMI 529 - CESTAT CHANDIGARH

2016 (9) TMI 529 - CESTAT CHANDIGARH - TMI - Rebate claim - duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under Notification No.1/2010-CE dated 06.02.2010 - appellants have their factories located in the State of Jammu & Kashmir - Held that:- the Notification No. 01/2010 dated 06.02.2010 has not been specified in the condition 2(h). Since this notification has not been specified in the condition, the same cannot .....

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lant with consequential relief - E/52986 - 52987 of 2015 and E/247 - 248 of 2016 - Final Order No. A/60991-60994/2016-EX[DB] - Dated:- 20-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Sh. Sudhir Malhotra, Advocate for the Appellant Sh. R.K. Sharma, D. R. for the respondent ORDER Four appeals are being decided through this common order since the facts of the cases are identical. The appellants are manufacturers of various goods having their factories loca .....

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Hence the present appeal before the Tribunal. 2. The issue in question in the four appeals is whether the appellants are eligible for rebate of duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under notification no.1/2010-CE dated 06.02.2010. in order to understand the issue, the relevant provision of Notification No.1/2010-CE dated 06.02.2010 are given below. In exercise of the powers conferred by sub-section (1) .....

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Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure appended hereto, and cleared from a unite located in the State of Jammu and Kashmir, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit. 3. The provisions of the above notification provides for exemption from payment of Centr .....

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6.09.2004 vide amending notification no. 37/2007-CE (NT) dated 17.09.2007. This condition 2(h) is as under: that in case of export of goods which are manufactured by a manufacturer availing the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] or No. 33/99- Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated the 8th July, 1999] or No. 39/2001-Central .....

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o. 56/2003-Central Excise, dated the 25th June, 2003 [G.S.R. 513 (E), dated the 25th June, 2003] or 71/2003-Central Excise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003] or No. 20/2007- Central Excise, dated the 25th April, 2007 [G.S.R. 307(E), dated the 25th April, 2007], the rebate shall not be admissible under this notification. This condition envisaged that in case of export of goods by a manufacturer availing specified notifications granting area based exempti .....

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rm of refund of duty under area based exemption under Notification no. 01/2010 and then in the form of rebate under Notification No. 19/2004-CE (NT) for the same goods which were cleared for export on payment of duty. 4. The appellants have challenged these orders specifically on the ground that since the Notification no. 01/2010-CE dated 06.02.2010 which is being availed by them, has not been specifically mentioned in the condition 2(h) of the Notification No. 19/2004-CE(NT), they will be entit .....

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