9911796707
TMI Blog2012 (5) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. One Crore on Shri Deepal Agarwal, Director of M/s. H.K. Impex and of Rs. 50 Lakhs on Shri Sharad Gupta, agent. 2. The appellant M/s. H.K. Impex is engaged in the export of Stainless Steel Utensils under the claim of rebate of duty paid on the inputs used in the manufacture of the Stainless Steel Utensils. Such rebate claim to the extent of Rs. 1.22 Crores (approximately) were sanctioned to the assessee, which stands ordered to be recovered as erroneously granted refund. Rebate claim for further exports made by them also stands denied to the assessee. 3. After hearing both the sides, we find that the impugned order stands passed on the findings that the raw material was never brought to the appellant's factory and the Stainl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of utensils from Delhi based units, he submits that the same is only a part of the total exports made by the appellant. 4. In any case and in any view of the matter, he submits that Commissioner has not denied the fact that the Stainless Steel Utensils stands exported by them. He has denied the rebate claim on the sole ground that they were not manufactured by them but were procured from the other manufacturer of Delhi. He submits that even as per the Revenue's own case, the purchases from the other manufacturer was only of cutlery etc., whereas their main export is of Steel plates and other articles. Even if it is assumed that they had procured cutlery from outside, the entire rebate claim cannot be denied to them. Such purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such rebate claim is not available to the assessee is accepted at this prima facie stage, the appellants would definitely be entitled to the other alternative benefits available under the law. Even in cases of clandestine removal or subsequent confirmation of duty, the benefit of small scale Notification or the availability of modvat credit stands extended to the assessee, even though strict procedures was not being followed. The claim of draw back being an alternative claim, can be considered at this prima facie stage. The same being to the extent of around Rs. two crores, it is sufficient to cover the confirmed demand of Rs. 1,22,82,044/-. We also note that that the appellants rebate claim to the extent of around Rs. 2.20 Crores stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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