1998 (2) TMI 128 - HC - Central Excise

Summary

Issues:
- Claim for rebate of excise duty on exported goods under Rule 12 of Central Excise Rules.
- Dispute regarding missing AR-4A applications and issuance of certificates by Customs Department.
- Rejection of rebate claim by Excise Authorities and subsequent appeals.
- Jurisdiction of High Court under Article 226 of the Constitution of India.

Analysis:
The petitioner, a company manufacturing Centrifugal pumps, exported excisable goods and filed applications for rebate under Rule 12 of Central Excise Rules. However, the Customs Department misplaced the AR-4A applications, leading to the issuance of certificates by the Exports Department to enable the petitioner to claim rebates. The Excise Authorities rejected the rebate claim citing non-compliance with the presentation of applications with Customs endorsement, as required by Notification No. 187/62 and Chapter IX of Central Excise Rules. The petitioner's appeals were dismissed by the second respondent and the Customs, Excise and Gold (Control), Appellate Tribunal, Madras Bench, stating that the matter falls under the jurisdiction of the Government of India.

The petitioner filed a writ petition seeking a writ of certiorarified mandamus to quash the orders of the Maritime Collector of Central Excise and grant the rebate claim. During the hearing, the respondents argued that the petitioner could prefer a revision to the Central Government under Section 35EE of the Central Excise Act, rendering the writ petitions not maintainable under Article 226 of the Constitution of India. The petitioner's counsel requested liberty to prefer a revision, which was deemed unnecessary as the Act already provided for it. The Court acknowledged the petitioner's belief in invoking Article 226 jurisdiction but directed them to prefer the revision within six weeks, considering the time spent on the writ petition, and dismissed the writ petitions.

In conclusion, the High Court dismissed the writ petitions, emphasizing the availability of the revision remedy under the Central Excise Act and directing the petitioner to pursue the revision with the Central Government within the specified timeframe.