TMI Blog2017 (10) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... not falling in the jurisdiction of Bokaro Division where the respondent filed the rebate claim - Held that:- It cannot be overlooked that respondent was compelled to send the semi-finished DI pipes to the Khardah unit for some minor job work due to not receiving any response from Commissioner of Central Excise, Ranchi under Rule 16B of C. Ex Rules for sending the goods for job work to Khardah unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as applicant ) against the order of Commissioner (Appeals), Ranchi, who allowed rebate of duty to M/s. Electrosteel Steels Ltd. (hereinafter referred to as respondent). 2. Brief fact of the case are that the respondent had got an order for export of DI pipes. However, since the respondent in their factory at Bokaro had the facility to produce only semi-finished DI pipes, they appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rebate claim falls under the jurisdiction of Assistant Commissioner, Division KDH-I Khardah, West Bengal wherefrom the goods were exported. Being aggrieved, the respondent filed an appeal before Commissioner (Appeals) and the Commissioner (Appeals) has allowed the appeal of the respondent. Present Revision application has been filed by applicant on the ground that the goods were not exported dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be revised on the sole ground that the goods have been exported by the respondent from Khardah, West Bengal, not falling in the jurisdiction of Bokaro Division where the respondent filed the rebate claim. This fact is undeniable but at the same time it cannot be overlooked that respondent was compelled to send the semi-finished DI pipes to the Khardah unit for some minor job work due to not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese facts have been considered by the Commissioner (Appeals) in his order and the appeal of the respondent has been allowed only after finding that the respondent has substantially complied with Rule 18 of Central Excise Rules and Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, issued under Rule 18. Considering all the above relevant facts, the Government does not find any fault in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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