TMI Blog2016 (11) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... Johari Mr. Jitendra Maheshwari for the petitioner Mr. Vipul Singhvi for the respondents ORDER By The Court The petitioner National Tools (Export), Jodhpur, a partnership firm, as per Rule 18 of the Central Excise Rules, 2002, submitted rebate claims on duty paid on materials used in manufacturing of export goods. The rebate as claimed for was allowed by the Assistant Commissioner under an order dated 31.03.2009. The Assistant Commissioner while sanctioning rebate arrived at the conclusion that the assessee declared all the raw materials including the Rbars which were used to manufacture furnished exported goods. An appeal preferred as per the provisions of Section 35-E(2) of the Central Excise Act, 1994 also came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on thereafter was preferred by the Commissioner, Central Excise, which came to be decided under the order dated 16.11.2011. The revisional authority while disposing of the revision petition held that input rebate claim of duty paid on disputed non-declared input materials is admissible subject to the condition that consumption of notified materials is as per SION norms of Export and Import Policy and the said duty paid material are used in manufacture of exported goods. The revisional authority modified the order passed by the Assistant Commissioner and Commissioner, accordingly. Being aggrieved by the same, the instant petition for writ is preferred. The argument advanced by learned counsel appearing on behalf of the petitioner is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication aforesaid. The Rule 18 nowhere mentions about adhering the SION norms and therefore, we are of the considered opinion that the revisional authority erred while holding that the petitioner should have also maintained and adhered the procedure given under the SION norms. In view of it, the order passed by the revisional authority is erroneous. Accordingly, the writ petition is allowed. The order passed by the revisional authority dated 16.11.2011 is declared bad and set aside to the extent it modifies the orders passed by the Assistant Commissioner dated 31.03.2009 and the Commissioner, Central Excise (Appeals) dated 29.09.2010 for application of SION norms of Export and Import Policy and the order passed by the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
