9911796707
TMI Blog2012 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cases are that the applicant M/s. Tuffware Industries, Thane have filed 13 rebate claims for Rs. 18,81,027/- within one year from the date of clearance of the consignment from the factory gate under Rule 18 of the Central Excise Rules, 2002 in respect of Central Excise Duty paid on S.S. Flats used in the manufacture of SS Utensils. The applicant had cleared the goods viz. SS Utensils and the Central Excise Duty involved in the said inputs used in the manufacturing of the said finished goods and the payment of duty has been verified with the concerned duty paying documents. The Customs Officers have certified on the original, duplicate copies of all the relevant ARE-2s regarding the particulars of the shipping Bills, the name of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, Bombay and now both of the writ petitions are pending for decision before the Hon'ble High Court, Bombay. 2.2 The jurisdictional Dy. Commissioner Central Excise observed that in terms of Board Circular No. 398/31/98-CX, dated 2-6-98 issued from F.No. 201/04/98-CX-6 and Board Circular No. 572/9/2001-CX. 6, no refund/rebate claim should be withheld on the ground that an appeal has filed against the order giving the relief unless stay order has been obtained and after necessary re-calculation as per formula mentioned in the Circular No. 129/40/95-CX., dated 29-5-95 issued by the CBEC, the Dy./Asstt. Commissioner decided all the rebate claim under the provision of Section 11B of the Central Excise Act, 1944 and Rules, 2002, read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 The Commissioner (Appeals) also alternatively failed to hold that at the most the adjudicating authority ought to have sanctioned the rebate claim as per formula prescribed under para 8.7 of C.B.E.C. Circular No. 129/40/95-CX., dated 29-5-1995 according to which they are entitled for rebate claim of Rs. 14,319/- as against the disputed claim. 5. Personal hearing scheduled in this on 2-2-2011 was attended by Shri Suresh Dhanji Gangar, Partner on behalf of the applicant who reiterated the grounds of revision application. Nobody appeared on behalf of the respondent. 6. Government has carefully gone through that relevant case records and perused the impugned order-in-original and order-in-appeal. 7. On perusal of recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty at will. As per these Notifications, the manufacture of goods exported is required to follow the procedure and comply with the condition laid therein. He has to file declaration with Asstt. Commissioner, Central Excise describing finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing and processing formula with particular reference to quantity or proportion in which materials are actually used as well as the quantity. The Asstt. Commissioner Central Excise shall verify the correctness of the ratio of input and output mentioned in the declaration filed before commencement of export of such goods. The permission is granted for manufacture or processing and export of finished goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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