2012 (9) TMI 345 - AT - Central Excise

Denial of rebate claim - Held that - As in terms of Notification No. 05/2006-CE(NT) dated 14.3.2006 where non-adherence input/output norms have been brought out the authority examined that there was failure to fulfil the condition of notification. The appellant also could not prove whether Cenvat credit was availed or not and the claim application was also found to be blank in some respect, thus all the factors which negated the claim - against assessee.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal due to lack of proper justification for the rebate claim. The appellant failed to fulfill the conditions of Notification No. 05/2006-CE(NT) and could not prove Cenvat credit availed. The appeal was filed in January 2010 with repeated adjournment requests. The appeal was dismissed as an abuse of process of law.