TMI Blog2002 (8) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... jected Rs. 1. 159/2001 23,84,328/- 97,626/- 11,99,107/- 10,87,595/- 2. 155/2001 8,12,703/- 31,772/- 3,57,189/- 4,23,742/- 3. 156/2001 23,79,191/- 76,301/- - 23,02,890/- 4. 161/2001 19,03,043/- 80,546/- 10,09,366/- 8,13,131/- 5. 162/2001 21,92,277/- 78,349/- 12,96,272/- 8,17,656/- 6. 176/2001 17,86,210/- 60,213/- - 17,25,997/- 7. 177/2001 21,14,564/- 59,858/- 11,58,643/- 8,96,063/- Total 1,35,72,316/- 4,84,665/- 50,20,577/- 80,67,074/- 2.1.Briefly stated the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents opted for Rule 13, they required to export their final product under bond only. (ii) That the adjudicating authority while rejecting the rebate claims of the respondents has placed reliance upon Trade Notice No. 10/91, dated 1-2-1991 of Madurai Collectorate and order of Govt. of India in case of Collector of Central Excise v. Hindustan Alloys Manufacturing Co. [1993 (68) E.L.T. 262 (GOI)] but the appellate authority overlooked these relevant judgments. (iii) That in view of the Ministry's Circular No. 1/91-CX. 3 issued from File No. 93/13/90-CX. 3, dated 4-1-1991 the respondents are duty bound to follow law and notification issued in this regard. (iv) That the respondents have resorted to export their fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 12 and Notification No. 41/94-C.E. (N.T.), dated 22-4-1994 as amended do not contain any provision where the element of duty paid or not on the inputs used in the manufacture of final product which are exported on payment of duty is to be taken into consideration for grant of rebate of duty paid on final product. The respondent cited judgment of Steel Rolling Mills of Bengal v. UOI [1992 (62) E.L.T. 41 (S.C.)] in support of their above contention. Extracts of Para 4 of this judgment is reproduced below :- "It may be seen from Rule 12 and Notification No. 197/62 that the rebate is with respect to the duty 'paid on excisable goods' exported and the rebate is to the extent of the duty actually paid at the time of clearance of these goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was totally exempted from the payment of the central excise duty whereas in the case of respondents the final product was dutiable and, therefore, the Commissioner of Customs (Appeals) has rightly concluded that reliance on these trade notices and case law is misplaced. (v) That the applicant Commissioner in Para 4 of the grounds of the Revision Application has alleged that the respondent has resorted to this scheme with a view to encash the unspent balance of Modvat credit which is available in excess with all the yarn manufacturers. The respondents submitted that in support of contention made in Para 4 of the ground of Revision Application the applicant Commissioner has not quoted any law or rule to substantiate their contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the respondents. They reiterated submissions made by them vide their letter received in this office on 6-5-2002. They also stated that they have claimed rebate as per Rule 12 on final product and not on inputs. The Rules 12 and 13 are complementary and order passed by the Commissioner of Customs and Central Excise (Appeals) is just and as per law. They requested to reject the Revision Applications filed by the applicant Commissioner. 8.1.Government has very carefully gone through the written and oral submissions made by the applicant Commissioner and by the respondents along with the cited case laws, trade notice and circulars issued by the Ministry. This is not in dispute that the respondents have manufactured and exported polyester ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification 47/94-C.E. (N.T.) issued under Rule 13 of the Central Excise Rules, 1944 must be exported under Rule 13 of the Rules, i.e., without payment of duty under bond only. Government also agree with the contention of the respondent that Notification 47/94-C.E. (N.T.) is not an exemption Notification but it is a facility to the exporters to procure inputs for manufacture of their final products provided they bind themselves to follow the provisions of Chapter X of the Rules, The applicant Commissioner's reliance on Trade Notice No. 10/91, dated 1-2-1991 is issued by the Madurai Collectorate read with Ministry's Circular No. 2/91-C.E. 3 issued from File No. 93/13/90-CX 3, dated 4-1-1991 and the case of Hindustan Alloys Manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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