2006 (3) TMI 172 - HC - Central Excise

Summary

Issues: Challenge to order dated 30th June 2005 dismissing three revision applications under Section 35EE(2) of the Central Excise Act, 1944 based on non-consideration of Corrigendum dated 29th November, 2002 clarifying Notification No. 43/2002-Cus.

Analysis:
The petitioners filed a writ petition aggrieved by the order dated 30th June 2005 passed by the Joint Secretary, Government of India, Ministry of Finance, New Delhi, dismissing three revision applications under Section 35EE(2) of the Central Excise Act, 1944. The petitioners' rebate claims were initially rejected by the Deputy Commissioner through three orders-in-original. Subsequently, the Commissioner (Appeals) disposed of the appeals arising from these orders. The petitioners then filed three revision applications under Section 35EE(2) of the Act, which were all dismissed on 30th June 2005. The petitioners contended that the Corrigendum dated 29th November, 2002 clarifying condition V of Notification No. 43/2002-Cus was not considered in the impugned order.

The Court noted that the impugned order did not discuss or consider the Corrigendum dated 29th November, 2002. Despite refraining from delving into the merits of the matter, the Court found that the issue of the applicability of the corrigendum was crucial and necessitated reconsideration by the revisional authority. Consequently, the Court quashed and set aside the order dated 30th June, 2005. The three revision applications were restored to the file of the Joint Secretary, Government of India, Ministry of Finance, New Delhi for fresh consideration in light of the corrigendum dated 29th November, 2002. No costs were awarded in this matter.