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TMI Blog2012 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 of Central Excise Rules, 2002, revision application is rejected - - - 485/2011-CX - Dated:- 9-5-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri P.G. Mehta, Advocate, for the Assessee. [Order]. This revision application is filed by Manoj Automotive, 43, Sahajanand Estate, Ahmedabad against the Order-in-Appeal No. AGS(223) 100/09 dated 22-10-2009 passed by Commissioner (Appeals), Central Excise Customs, Aurangabad. 2. Brief facts of the case are that the applicant is a merchant-exporter and registered dealer and filed a rebate claim of Rs. 9,60,298/- for the goods exported by him under ARE-1 No. 08/08-09, dated 18-11-2008. The Assistant Commissioner, Central Excise and Customs, Aurangabad Division-III vide Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without taking into consideration the provisions of the law. The Commissioner (Appeals) has failed to appreciate the facts and legal aspects involved in the case, therefore, the impugned order needs to be quashed and set aside. 4.2 The applicant has fulfilled all the conditions and procedure as laid down in para 2 and 3 of Notification No. 19/04-C.E. (N.T.), dated 6-9-2004. It is submitted that findings of the Commissioner (Appeals) are erroneous, inasmuch as the appeal of the applicant has been rejected on the ground, not supported by the provisions stipulated under Section 11B of Central Excise Act and Rule 18 of Central Excise Rules. The Commissioner (Appeals) has rejected the rebate claim on the ground which reads as under :- The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant did not produce any duty paying documents, it is submitted that Central Board of Excise Customs at Sr. No. (ii) of para 1.1 of Chapter 8 to C.B.E.C. s Manual has clarified as under : In certain cases, the Board may issue instructions/procedures for exporting the duty paid goods from a place other than the factory of the warehouse. In this regard, a general permission has been granted in respect of goods where it is possible to correlate the goods and their duty paid character. On perusal of the above permission granted by the Board it would be seen that for grant of rebate claim correlation between excisable goods meant for export and its duty paid character is sufficient. In the present case correlation between duty paid goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Central Excise Customs, Aurangabad Division-II under his letter F.No. Abd-II/MISC/08 dated 5-5-2009 specifically carried out correlation of clearance of duty paid excisable goods and export thereof. Further, Assistant Commissioner, Division-II, Aurangabad had also verified genuineness of duty paid character of the goods, meant for export. In fact copies of manufacturers invoices were enclosed with the verification report. As the duty paid invoices of the manufacturers were sent along with the report to the Assistant Commissioner, Central Excise Customs, Aurangabad Division-III, the adjudicating authority, rejection of rebate claim is ex facie illegal. Therefore, order of Commissioner (Appeals) upholding the order of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing scheduled in this case on 3-2-2011 was attended by Shri P.G. Mehta, Advocate on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records including the revision application, impugned order-in-original and order-in-appeal. 7. On perusal of records, Government observes that M/s. Endurance System Ltd., Walunj, Aurangabad had cleared the goods to M/s. Mahabir Marketing, Ahmedabad under commercial invoices and the said goods has reportedly been cleared to M/s. Manoj Automotive (Applicant), Ahmedabad, who had exported the goods under rebate claim. M/s. Mahabir Marketing is a trader and not a Central Excise registered dealer. It is on record that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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