9911796707
TMI Blog2012 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... nder ARE-1 No. 08/08-09, dated 18-11-2008. The Assistant Commissioner, Central Excise and Customs, Aurangabad Division-III vide Order-in-Original No. R-309/CEX/AC/09-10 dated 3-6-2009 has sanctioned rebate claim of Rs. 5,46,120/- out of Rs. 9,60,281/- for export of goods procured from M/s. Bajaj Auto Ltd. Waluj, Aurangabad under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of Central Excise Rules, 2002 read with Section 11B of Central Excise Act, 1944 and rejected rebate claim of Rs. 4,14,161/- for goods procured from M/s. Endurance Systems Ltd., Aurangabad being covered and cleared under commercial invoices. Adjudicating authority in his findings in order-in-original has observed that the commercial invoice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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 goods in respect of which the original authority has rejected the rebate are those which are not accompanied by duty paying documents. The applicant also did not produce any duty paying documents during any stage in this appeal. I, therefore, hold that there is no ground to interfere with the order-in-original." On perusal of the findings of the Commissioner (Appeals), it is revealed that rebate claim has been rejected without assigning provision of law, which was not complied with or contravened by the applicant. As such the rejection of rebate claim is without force of the law. On the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim correlation between excisable goods meant for export and its duty paid character is sufficient. In the present case correlation between duty paid goods and its export was carried out by Superintendent, Central Excise & Customs, Waluj Range-III, Division-II, Aurangabad. Further, the correlation carried out by the Superintendent was verified by Assistant Commissioner, Central Excise & Customs, Aurangabad Division-II and reported under letter issued from F.No. Abd-II/MISC/08 dated 5-5-2009 of Assistant Commissioner, Central Excise & Customs, Aurangabad Division-II to the Assistant Commissioner of Division-III, Aurangabad. The relevant texts of the report read as under : (1) The correlation of the goods delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 adjudicating authority may please be quashed and set aside. 4.5 It is submitted that Commissioner (Appeals) has rejected the rebate claim merely because duty paying documents were not produced before him. In this connection relevant text of the findings reads as under : "The goods in respect of which the original authority has rejected the rebate are those which are not accompanied by duty paying documents. The applicant also did not produce any duty paying documents during any stage in this appeal. I, therefore, hold that there no grounds to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 M/s. Endurance System Ltd., E-94 MIDC, Walunj had procured the goods from a manufacturer who was their sister unit. In this case goods are not cleared for export from the factory of manufacture and therefore condition 2(a) of Not. No. 19/04-C.E. (N.T.), dated 6-9-2004 has been violated. 8. As per laid down procedure in case goods are cleared for export from a place other than factory or warehouse then the goods will be cleared for export under Central Excise supervision and the triplicate copy of ARE-1 will be verified for paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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