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TMI Blog2019 (10) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent) against the Order-in-Original No. 137/CE/Haldia-I/Rebate/Adjn./04, dated 30-11-2004 passed by the Assistant Commissioner of Central Excise, Haldia-I Division, Haldia Commissionerate, Kolkata who had rejected their claim of rebate amounting to Rs. 9,80,314.57. 2. The brief facts of the case are that respondent filed a rebate claim in respect of duty paid on inputs, i.e., Unscreened Mill Scale under Central Excise Tariff Heading (CETH) 2619.00 used in the processing of Screened Mill Scale under CETH 7204 41 00, which was rejected by the Assistant Commissioner of Central Excise, Haldia-I Division, Haldia Commissionerate, Kolkata. The rejection was on the grounds of violation of the provisions of Notification No. 41/2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkata. Hon'ble CESTAT vide Order No. FO/A/75545/2016, dated 13-7-2016 dismissed the appeal of the applicant by observing that - "Revenue's Appeal is dismissed and if so advised, Revenue may seek redressal before the revisional authority in consultation with the higher authority." The Deputy Registrar, CESTAT, East Zonal Bench, Kolkata forwarded the certified copy of the impugned order, which was received by the applicant on 25-7-2016. Accordingly the applicant filed the Revision Application on 24-10-2016. The Revision Application also prayed for condonation of delay as there had been an error of judgment in filing the appeal before the appropriate forum. 4. Personal hearing was fixed on 22-8-2019 & 4-9-2019. Nobody appeared for perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant on 25-7-2016 and the present Revision Application was filed on 24-10-2016, i.e., within the stipulated period of 3 months. Accordingly the case is being taken up for final disposal. 5. On examination of the relevant case records, the Commissioner (Appeals)'s order, counter-reply, additional submissions and the Revision application, it is observed that the essential condition for granting the rebate is that the goods get exported and duty has been paid on such export goods in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 read with Notification No. 40/2001-C.E. (N.T.), dated 26-6-2001. It is not in dispute that the respondent has exported the impugned goods and filed claim for rebate of duty on inputs wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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