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2016 (11) TMI 483 - RAJASTHAN HIGH COURT

2016 (11) TMI 483 - RAJASTHAN HIGH COURT - TMI - Whether the respondents are right in imposing any condition while granting rebate on duty beyond the conditions prescribed under rule 18 of the Rules of 2002 - Held that: - the revisional authority erred while holding that the petitioner should have also maintained and adhered the procedure given under the SION norms - Petition allowed - Decided in favor of the assessee. - D. B. Civil Writ Petition No. 2004/2013 - Dated:- 2-11-2016 - Govind Mathur .....

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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 rejected under the order dated 29.09.2010. The appellate authority while rejecting the appeal held as under :- 6.3 I find that the respondent filed declaration, under above said Notification, on 17.08.2005 and 23.01.2007 for availi .....

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erials as square, round bar, rectangular bar and ingots alongwith Chapter Sub heading No. and rate of duty and also mentioned manufacturing process. 6.4 Notification No.21/2004 CE(NT) dated 06.09.2004 stipulates that declaration should contain manufacturing/processing formula and tariff classification, rate of duty paid or payable on the materials so used. Thus, as per department's view, if the chart, consisting manufacturing process and list of raw materials along with tariff classification .....

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clared 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 the .....

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