TMI Blog2018 (3) TMI 1724X X X X Extracts X X X X X X X X Extracts X X X X ..... the export of goods and not a case of abatement of duty claimed by the respondent for which duty for the whole month is required to be paid in advance - Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 does not stipulate any condition that the duty payment for the entire month is a pre-condition for claiming rebate of duty on exported goods and the rebate of duty has been claimed by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-9-2014 is filed by the Commissioner of Central Excise, Delhi-I (hereinafter referred to as the applicant), against the Order-in-Appeal No. 82/CE/DLH/2014, dated 19-5-2014, passed by the Commissioner of Central Excise (Appeals) Delhi-I, whereby the appeal filed by the respondent M/s. Tirupati Balaji Industries Co., DSIDC, Narela, has been allowed. 2. The brief facts involved in the present pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the respondent did not pay compounded duty on Gutkha for the whole month of July, 2012. 3. A personal hearing was fixed in this case on 23-2-2018. However, no one appeared for the hearing for both applicant as well as the respondent. Further, no request for any other personal hearing is also received, from which it is implied that they are not interested in availing personal hearing in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate of duty on exported goods and the rebate of duty has been claimed by the respondent in respect of central excise duty only paid on the exported goods. The above observations of the Commissioner (Appeals) have not been rebutted by the applicant in their revision application and the same contention pleaded before the Commissioner (Appeals) that the respondent did not pay the compounded Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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