1998 (11) TMI 142 - CGOVT - Central Excise

Summary

Issues Involved:
Revision applications challenging the Order-in-Appeal regarding rebate claims on exported goods under Central Excise Rules.

Facts:
The Assistant Commissioner sanctioned rebate claims on Flexible Intermediate Bulk Containers (FIBC) used for packing Psyllium Seed Husk and exported. The Commissioner (Appeals) set aside the rebate sanction, deeming it incorrect under Rule 12(1)(a) read with Notification No. 41/94-C.E. (N.T.).

Arguments:
Advocates representing exporters argued that the duty involved was on the FIBC bags, not the Psyllium Seed Husk, and that procedural lapses occurred due to being small-scale exporters. They requested allowance of the revision applications based on case laws and export documentation.

Appellate Authority's Decision:
The appellate authority upheld setting aside the rebate claims, stating that the finished goods were not exported, only used for packing. It also noted non-registration of Isabgol manufacturers with Central Excise authorities as required by Notification No. 42/94-C.E. (N.T.).

Government's Observations:
Government reviewed export documentation confirming the export of goods despite procedural lapses. It acknowledged the exporters' oversight and, in the interest of export promotion, decided to allow the revision applications, subject to verification of export details and cautioning exporters to follow procedures in the future.

Conclusion:
Government allowed the fifty-four Revision Applications, provided exports are confirmed and claims are in order, emphasizing adherence to procedures for future exports.