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2016 (9) TMI 983 - CALCUTTA HIGH COURT

2016 (9) TMI 983 - CALCUTTA HIGH COURT - TMI - Disallowance of rebate - goods manufactured by SAIL were exported - petitioner had allegedly committed procedural lapses which was condoned on the earlier occasion - validity of Revision order under Section 35EE of the Central Excise Act, 1944 - Held that:- the revisional authority has not found that, the petitioner did not export Central Excise Duty Paid goods out of India, or that the relevant ARE forms do not bear the appropriate customs endorsem .....

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No. 12/08 dated December 16, 2008 passed on revision under Section 35EE of the Central Excise Act, 1944. Learned Senior Advocate for the petitioner has submitted that, the revisional authority had failed to appreciate that, the revisional authority in an earlier consignment has negated the contentions of the Commissioner of Central Excise as sought to be upheld in the impugned order. He has submitted that, the identity of the goods exported stands established. He has also submitted that, identic .....

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ssing the impugned order. I have considered the rival contentions of the parties and the materials made available on record. The first petitioner is a merchant exporter. It had submitted claims for rebate in respect of goods exported to Bangladesh. Apparently, the petitioner had exported diverse consignments to Bangladesh. In one of such consignments, the issue with regard to the identity of the goods was raised. The issue was settled by an Order dated August 29, 2000 passed by the revisional au .....

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