TMI Blog2020 (1) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... have filed documents for 22 rebate claims. Thus out of the initial claim for 84 rebate claims they have submitted 53 rebate claims as documents for 53 rebate claims have been filed. The appellant claims that he has taken necessary permission for factory stuffing. Officers of Central Excise have examined the duty paid nature of goods after verifying the GP-1s and therefore, rejection at a later da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in export of textile fabrics and have been claiming rebate of Central Excise duty on the said goods purported to have been exported. The department alleged that the goods exported were not the same goods mentioned in the duty paying documents on which rebate for Central Excise duty was claimed. The officers of Central Excise visited the premises of the appellant on 8.12.1995 and documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us. 3. Learned Counsel for the appellant submits that the goods mentioned under AR 4-A/SB were exported; duty paying documents were attached with the rebate claims and appropriate duties have been paid by the manufacturers; necessary permission for identifying / co-relating the duty paid nature of the fabrics and for cutting and packing permission was obtained form Divisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department reiterates the findings of OIO and submits that out of 84 rebate claims 51 pertains to goods purchased through third parties and 33 exports were direct; in respect of 51 claims it was established by the department that goods/fabrics claimed to have been exported by way of the written replies by 15 consignees that they have neither sold the fabrics bearing any respective duty paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant date. In order to very the same it will be in the interest of justice to send the case back to the adjudicating authority. Therefore the appeal is allowed by way of remand to the adjudicating authority to consider the documents now filed and that may be filed by the appellant during course of denovo proceedings. The proceedings shall be completed, as far as it may be practicable, within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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