2016 (7) TMI 989 - CGOVT - Central Excise

Condonation of delay - Types of duties which are eligible for rebate in terms of rule 18 of the Central Excise Rules 2002 read with Notification No.19/2004-CE(NT) dated 06.09.2004. - CVD paid on inputs as imported - It is reiterated that non-fulfillment or otherwise of condition No.53 of Notification No.21/2002-Cus would Have no Application for claiming rebate of specified duties which were not exempted but actually been paid by the applicant. - Held that - it is clear that stipulated period of filing Revision Application is three months from date of receipt of and is deemed to have been submitted only upon receipt of Revision Application in the office of Revision Application Unit. The present Revision Application has been filed beyond three months period. This period may be extended by further three months provided sufficient cause has been shown which prevented the applicant from filing Revision Applications in time. Government finds that the applicant in their Application for condonation of delay has in a general manner mentioned that they had posted the application on the last day of the stipulated 3 months period and that the delay is caused due to postal delay The applicant has failed to give any documentary evidences to justify that there were sufficient cause which prevented them from filing Revision Application in stipulated time in support of their claim for the delay in filing of appeal. Under such circumstances Government is of the considered opinion that onus to show cause for not filing Application is on the applicant who has failed to show sufficient cause that prevented him from filing Revision Application within stipulated period of three months. The Revision Application has been made contrary to the provisions of Section 35EE (2) and is therefore liable for rejection. - Decided against the applicant.

Summary

Issues Involved:
1. Rejection of rebate claims on duty paid for capital goods cleared to SEZ.
2. Non-fulfillment of conditions under Notification No. 21/2002-Cus.
3. Application for condonation of delay in filing the Revision Application.

Detailed Analysis:

1. Rejection of rebate claims on duty paid for capital goods cleared to SEZ:
The applicant, M/S Biocon Limited, filed rebate claims for the duty paid on capital goods cleared to its SEZ unit. The original authority rejected these claims on the grounds that the applicant did not comply with the conditions stipulated in Notification No. 21/2002-Cus dated 01.03.2002. The applicant argued that the rebate claims pertained to the actual duty paid, including Cenvat credit, and that condition No. 53 of the said notification was irrelevant to the rebate claim. The applicant contended that the rejection was based on extraneous grounds and that the authorities failed to appreciate the distinction between different types of duties.

2. Non-fulfillment of conditions under Notification No. 21/2002-Cus:
The applicant imported goods under Notification No. 21/2002-Cus and subsequently supplied these goods to its SEZ unit. The original authority and the Commissioner (Appeals) rejected the rebate claims, citing non-compliance with condition No. 53 of the notification, which required that the goods not be transferred within seven years from the date of installation. The applicant argued that the conditions of the notification were irrelevant to the rebate claims, which were based on the actual duty paid, including additional duties of customs that were not exempted. The applicant cited various legal precedents to support their argument that the non-fulfillment of condition No. 53 should not affect the rebate entitlement for duties that were actually paid.

3. Application for condonation of delay in filing the Revision Application:
The applicant filed the Revision Application beyond the stipulated period of three months and sought condonation of the delay, attributing it to postal delays. The applicant argued that the application was sent by registered post within the due date, and the delay was caused by the postal authorities. The government observed that the time limit for filing the Revision Application is specified under Section 35EE (2) of the Central Excise Act, 1944, which allows a further extension of three months if sufficient cause is shown. However, the applicant failed to provide documentary evidence to justify the delay. The government concluded that the applicant did not show sufficient cause for the delay and rejected the Revision Application as time-barred without delving into the merits of the case.

Conclusion:
The government rejected the Revision Application on the grounds of being time-barred, emphasizing the lack of sufficient cause for the delay in filing. The decision was made in accordance with Section 35EE (2) of the Central Excise Act, 1944, and Rule 10(2) of the Central Excise (Appeal) Rules, 2011, which stipulate that the application is deemed submitted only upon receipt in the office of the Revision Application Unit. The merits of the case were not considered due to the procedural lapse in timely filing.