TMI Blog2020 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... this notification. From the word shall used in Para 2(a) to 2(g) of the notification (supra), it is evident that all the conditions and limitations mentioned in Para 2 are mandatory and non-negotiable. Further the condition that the excisable goods shall be exported after payment of duty is a substantive condition for claiming the rebate of duty. Similarly the procedure relating to sealing of goods and examination at the place of dispatch and export thereof specified in Para 3(a)(i), ((ii) and (iii) of the notification are also mandatory - The essence conditions and procedure prescribed thereunder is to establish the identity and the duty paid character of export goods which has not been done in the present case which is a substantive con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings are that the respondent had procured the excisable goods i.e. Propylene Glycol from M/s. Manali Petrochemical Ltd., Plant-II, Sathangadu Village, Manali, Chennai-600068. The impugned goods were not sealed at the premises of manufacturer. The goods were stored in the premises of respondent situated at 4, K.C. [Road], Cossipore, Kolkata- 700002 and thereafter they were cleared for export to Bangladesh. No prior intimation was given by the respondent to the jurisdictional Central Excise authorities regarding the self-sealing of the exported goods. The jurisdictional Maritime Commissioner rejected the rebate claim of the applicant on the ground that the respondent had contravened the procedure enumerated in para 3(a)(i), (ii) (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been complied with by the respondent. 5. It is observed that the rebate of duty on the export goods is allowed under Notification No. 19/2004-C.E. subject to the conditions, limitations and procedures specified in Para 2 and Para 3 thereof. While conditions and limitations are specified in Para 2, the procedure to be followed is specified in Para 3 of this notification. From the word shall used in Para 2(a) to 2(g) of the notification (supra), it is evident that all the conditions and limitations mentioned in Para 2 are mandatory and non-negotiable. Further the condition that the excisable goods shall be exported after payment of duty is a substantive condition for claiming the rebate of duty. Similarly the procedure relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods have been cleared from respondent s warehouse. Commissioner (Appeals) observation that the warehouse appearing in para 2(a) of the notification includes the warehouse of the merchant exporter is incorrect. Therefore his findings that the merchant exporter could have cleared the impugned goods from his warehouse under self-sealing procedure is fallacious. The Government is of the view that the Commissioner (Appeals) has not appreciated the true facts; the real spirit and the text of the Notification 19/2004, dated 6-9-2004 and granted relief to the applicant erroneously. 7. Therefore, the government agrees with the applicant s contention that contravention of the mandatory conditions stipulated in Para (2) Para (3) of the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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