TMI Blog2019 (1) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the proceedings of Special Civil Application, when the competent authority has placed on record in unequivocal terms the aspect that the petitioner s unit is located in rural area or is not located in the area which is prescribed in urban or mentioned areas then the entire controversy should rest and need not be probed further as would otherwise amounting to creating further complication, and thus, this court is of the considered view that the Tribunal also having recorded the unequivocal submission of the authorities qua the actual physical export and when having recorded its finding regarding unsustainability of the order-in-original dated 27.2.2014 the remanding of the matter in facile ground of public exchequer leaves much room to the comment upon. Suffice it to say that the said ground did not warrant in remanding of the matter and hence we are of the view that the said order itself was not sustainable and requires to be quashed and set aside - petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 10899 of 2016 With R/TAX APPEAL NO. 676 of 2016 - - - Dated:- 22-11-2018 - MR S. R. BRAHMBHATT AND MR UMESH TRIVEDI, JJ. For The Petitioner (s) : MR PRAKASH SHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e called upon to file reply, if any, on the contentions made in this Appeal as well as Special Civil Application pending before this Court. Both the matters may come up for hearing on 21.9.2016 as there is already an interim order passed in Special Civil Application, that order will continue and at present, there is no requirement to pass any further order in this Appeal. 3. Being aggrieved and dissatisfied with the order passed by the Tribunal dated 13.10.2015 remanding the matter as well as the order dated 29.4.2016 rejecting the Rectification of Mistake Application, the present proceedings have been preferred as stated above. Thus both these matters have been heard together and are being disposed of by this common judgment and order. 4. Facts in brief could be gathered from the memo and annexures to the appeal as well as to the Special Civil Application deserves to be set out as under: 4.1 The appellants are a unit situated in Village Antalia , Billimora in District Navsari, Gujarat and are engaged in the manufacture of readymade garments bearing brand name or trade-name of another person i.e. M/s. Marks and Spencer. 95% of their goods are exported to their overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Mistake Application and appropriate rectification was sought which was also unfortunately came to be rejected by the Tribunal. 5.1 Learned counsel for the appellant invited court s attention to the observations made by the Tribunal when the Tribunal was pleased to grant exemption from pre-depositing for maintaining the appeal vide order dated 9.7.2014 is extensively read and it was submitted that the said order does refer to the Co-ordinate Bench observations in case of Eves Fashions vs. CCE, Delhi [2006(205) ELT 619 (Tri.Del.)] and thereafter paragraph 3 was also quoted in the said order which read as under: 3. The duty have been confirmed against the appellants who are engaged in the manufacture and export of ready-made garments on the ground that while exporting the goods, they failed to follow the procedure laid down in the notification No.42/01-C.E.(N.T.), dated 26.6.2001 as much as, they did not furnish the bond, letter of undertaking etc. But, in our view this ground is not sustainable for confirmation of duty and penalty against the appellants. So far as, export of the ready-made garment by them, is concerned, that is not in dispute and no lapse on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocal terms indicated that simplified procedure has to be extended to the ready-made garments manufacturer sector. The relevant portion of the circular is required to be set out as under: Circular: 705/21/2003-CX. dated 08-Apr.2003. Readymade garments Simplified procedure for exports Government of India Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi. Subject : Simplified Central Excise Procedure for export of readymade garments Regarding I am directed to refer to instructions contained in Part-III Chapter VII of Central Excise Manual prescribing Simplified Export Procedure for exempted units. This procedure inter alia envisages that the goods meant for export can be cleared on the invoices instead of regular ARE-1] or other similar documents of the manufacturerexporters containing particulars of description of goods, name and address of the buyer, destination, value, date and time of removal of goods, etc. Further, such persons are allowed to maintain a simple record of quantity and value of production and clearances. This procedure is applicable to units which are fully exempted from payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledged. 7. Hindi version will follow. 5.5 It was further submitted that the exemption contained in the said notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the cases mentioned thereunder, and the item no.(c) of the said notification which will indicate that the specified goods are manufactured in a factory located in a rural area. The said para would also be enumerated as under: 4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases : ( a) Where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise [Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001: Provided that manufacturers, whose aggregate value of clearances of the specified goods for use as origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E/ROM/10909/2015 in Appeal No. E/11955/2014 on the grounds raised in the petition. During the course of the hearing of the petition, it was argued by the petitioner that the factory of the petitioner is located within the jurisdiction of Antalia Gram Panchayat. 2. In this regard the Hon ble Court had passed an order dated 30.08.2018 wherein the present deponent was called upon to verify the certificate dated 28.03.2014 issued by the Resident Additional Collector, Navsari. In this regard it is submitted that the plots on which the factory premises of the petitioner is situated falls under the local limits of Village Antalia and hence it does not fall under any of the corporation limits. It is also submitted before the Hon ble Court that the house tax for the erection of buildings is collected by the Gram Panchayat of Village Antalia. In this regard the relevant certificate that has been issued by the Mamlatdar as well as the Gram Panchayat and Billimora GIDC Industrial Association is annexed hereto and marked as Annexure-R1(Colly). 3. The present affidavit in reply may be construed as due compliance of the order dated 30.8.2018 passed by this Hon ble Court in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect needs no further elaborate delving in needed. 2. The circular and the notification pressed into service unequivocally indicate that the petitioner would be entitled to exemption based upon the location of the manufacturing unit of the petitioner in which the specified goods were manufactured, and in the proceedings of Special Civil Application, when the competent authority has placed on record in unequivocal terms the aspect that the petitioner s unit is located in rural area or is not located in the area which is prescribed in urban or mentioned areas then the entire controversy should rest and need not be probed further as would otherwise amounting to creating further complication, and thus, this court is of the considered view that the Tribunal also having recorded the unequivocal submission of the authorities qua the actual physical export and when having recorded its finding regarding unsustainability of the order-in-original dated 27.2.2014 the remanding of the matter in facile ground of public exchequer leaves much room to the comment upon. However we reserve our comments to be made in appropriate manner. Suffice it to say that the said ground did not warrant in rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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