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TMI Blog2009 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/ and 86/Mumbai-II/2004 dated 27-10-2004 and 28-10-2004 to the file of the Joint Secretary, Govt. of India, Ministry of Finance, New Delhi for fresh consideration in accordance with law in the light of the corrigendum dated 29-11-2002. 2. Briefly stated the facts of the case are that M/s. Shubhada Polymers Products Pvt. Ltd. filed 6 rebate claims to the jurisdictional Asstt./Deputy Commissioner of Central Excise. However, on scrutiny of the rebate claims it was observed by the Asstt. Commissioner that: 2.1 The goods have been exported under DEEC Scheme, under a quantity based advance licence, and also benefit of Cenvat Credit Rules, 2002, has been availed. Further, to avail the benefits of DEEC/Advance licence Scheme, a certificate has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted on the above grounds. 3. Aggrieved with the above Orders, the applicant filed appeals before the Commissioner (Appeals) who upheld the Orders and rejected the appeals. 4. In the Revision Applications the applicant made following main pleadings: (a) That the applicants had submitted that so far as Notification No. 43/2002-Cus., dated 19-4-2002 is concerned, it stands corrected ab initio from 19-4-2002 and DEEC availment bar, therefore; vide condition (v) therein, is correctly barred only against Rule 18(input) (ARE-2) or Rule 19(2)CT + ARE-2, rebate or relief and not against Rule 18 (finished goods (ARE-1), rebate or Rule 19(1) ARE-1 or CR1 + ARE-1). Facility. The Ld. Commissioner thus rejected rebate claims without applying his mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the claim. 5. The cases were heard on 18-5-2005 by the then JS(A), at Camp hearing at Mumbai and S/Sh. M.H. Patil, D.H. Nadkarni, Advocates appeared for personal hearing on behalf of the applicants. They reiterated contents of their Revision Applications. 6. Govt. after having carefully gone through the written and oral submissions, Orders-in-Original and the impugned Orders-in-Appeal observed that it is admitted fact that the applicant have imported one of the inputs i.e. copper flat and availed facility provided under Notification No. 43/2002-Cus. It is also admitted fact that condition No. V of the Notification prescribes that the exporter should not claim benefit under Rule 18 & 19 of Central Excise Rules, 2002. Govt., therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 19(2) CT2 + ARE-2, rebate or relief and not against rule 18 (finished goods (ARE-1), rebate or rule 19(1) ARE-1 or CR1 + ARE-1), facility. The Ld. Commissioner thus rejected rebate claim without applying his mind and without taking the change made in the Notfn. No. 43/2002-Cus. (b) That the Govt. of India, Ministry of Finance & Co. affairs, Department of Revenue vide Drawback Public Notice No. 9/2002 dt. 29-11-2002 issued a Corrigendum which read as below: "GSR 705 (E)":- In condition (v) of opening paragraph of the Notification of the Govt. of India in the erstwhile Ministry of Finance, Deptt. of Revenue. No. 43/2002-Cus. dated 19-4-2002, published in the Gazette of India (extraordinary), vide GSR No. 292(E), the words & figures "Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given in the Revision Applications. They also appeared before me on 29-8-08 and reiterated their pray as given in Revision Application. The three Revision Applications were remanded to Joint Secretary, Govt. of India, Ministry of Finance, New Delhi by the Bombay High court for fresh consideration in accordance with law in the light of the Corrigendum dated 29-11-2002. 9. Govt. has carefully gone through the written and oral submissions alongwith judgment of Hon'ble High Court of Bombay. Govt. has also perused the Orders passed by both the lower authorities and also the Revisionary Order No. 259-261/05 passed by the then Joint Secretary (RA). 10. The issue to be decided is whether the applicant can claim rebate of duty paid on the finish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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