TMI Blog2020 (3) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) s order - revision dismissed. - F. No. 198/16/2016-RA (CX) - Order No. 22/2019-CX - Dated:- 6-9-2019 - Ms. Mallika Arya, Additional Secretary ORDER A Revision Application No. 198/16/2016-RA (CX), dated 22-4-2016 has been filed by the Commissioner of Central Excise, Kolkata-III, (hereinafter referred to as the applicant) against the Order-In-Appeal No. 16-21/KOL-III/2016, dated 14-1-2016 passed by the Commissioner of Central Excise (Appeals), Kolkata-II whereby the order of the Maritime Commissioner, Central Excise, Kolkata-III, in respect of the 6 Order-in-Original Nos. 59/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 60/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 61/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 62/R/CE/KDH-II/AC/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of India as reported in 2014 (305) E.L.T. 193 (Del.). 3. Personal hearing was fixed on 20-8-2019 and again on 6-9-2019. Since neither the applicant nor the respondents appeared for personal hearing on either of the dates, I take up the case for final disposal. 4. The Government has examined the case on record, i.e., the Commissioner (Appeals) s order, the Revision application and written submissions of the respondents on the Revision Application. The only question here to be decided is as to whether the rebate of duty can be granted in case the Central Excise duty is paid on export goods in terms of Rule 8 of Central Excise, Rules, 2002. Rule 8 of the Central Excise Rules, 2002 reads as under : - Manner of payment. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-2004. Rule 8(1) of Central Excise Rules, 2002, is applicable for the purpose of payment of duty whether the goods are cleared for home consumption or are exported under claim for rebate. Further Rule 8(3A) of Central Excise Rules, 2002 stipulates that if an assessee defaults in payment of duty beyond thirty days from due date, the assessee shall not be eligible to utilize Cenvat credit for payment of duty and will have to pay the duty consignment wise. Therefore, Rule 8(1) read with Rule 8(3A) of Central Excise Rules, 2002 makes it clear that the export goods will be deemed to be cleared on payment of duty on the same principle as the goods which are cleared for home consumption as long as the payment of duty is not delayed. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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