TMI Blog2018 (4) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... a sole evidence of payment of duty. But no penal action is apparently taken against the respondent for non-issuing of the invoice in contravention of Rule 11 and rather this lapse is being used by the applicant for denial of rebate of duty. Submission of copy of the invoice along with rebate claim is not a condition in the above Notification and its requirement in the C.B.E. & C.’s Manual of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders-in-Appeal Nos. 26-27(SLM)CE/JPR-II/2014, dated 31-12-2014, passed by the Commissioner of Customs Central Excise (Appeals), Jaipur, whereby the Revenue s appeal has been rejected and the order of the jurisdictional Assistant Commissioner allowing rebate of duty has been upheld. 2. The Revision Application is filed mainly on the ground that Commissioner (Appeals) has erroneously termed no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et that the Revision Application has been filed after delay of 7 days and an application for condonation of delay is filed mainly on the ground that the application was forwarded well within the time limit of 3 months on 26-3-2015 and late receipt of the same in the office of the Government of India is on account of delay on the part of the postal authorities. On examination of the detail of track ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) has rightly observed in his order that the first and foremost condition for getting rebate of duty under Rule 18, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, is that the goods cleared for export under ARE-1 are actually exported on payment of duty and this condition has been undisputedly satisfied in this case as per payment of duty and export certificates of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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