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TMI Blog2012 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... he said procedural lapses – rebate claim allowed - F.No. 195/797/2009-RA-CX. - 723/2011-CX - Dated:- 3-6-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri R.K. Sharma, Sr. Counsel, for the Assessee. [Order]. This revision application has been filed by M/s. Shrenik Pharma Ltd., Mumbai against order-in-appeal No. SB(77)77/M-I/2009, dated 8-9-2009 passed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I. 2. Brief facts of the case are that the benefit of Central Excise Duty involved on exported goods was denied vide order-in-original No. 1/2007, dated 26-9-2007 passed by Assistant Commissioner, Central Excise, Belapur. The applicants had executed a bond with Assistant Commissioner (Bonds) and had obtained three CT-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instructions published vide paragraphs 5.4 and 5.5, Part-II, Chapter-7 of the C.B.E. C. Manual, 2005 and the proof of exports against both above CT-Is along with requisite documents have been already submitted on 11-8-2006 and 19-9-2006. There is complete identity and linkage to prove that the very same goods which are cleared under the abovesaid CT-s have been exported out of India in complete compliance of all the applicable Rules and conditions. 2.3 Therefore a show cause notice dated 15-5-2007 was issued to the applicant demanding central excise duty with interest under Rule 19 of Central Excise Rules, 2002 read with Notification No. 42/01-C.E. (N.T.), dated 26-6-2001 and invoking penal action under Rule 27 of Central Excise (No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was executed in 2003. 3.3 Any interpretation that the manufacturer is required to give bond incorporating the name of the merchant exporter in order to avail the facility granted by C.B.E. C., will negate the intent, spirit and letter of said C.B.E. C. instructions and necessitate the C.B.E. C. to either prescribe a new format of the Bond or modify the B-1 bond because unless this is done there is no place in the B-I bond for incorporating any other name in it, other than the bond holder. Further, such interpretation would mean that if one manufacturer has 10 merchant exporters then said manufacturer would have to give 10 separate bonds. 3.4 The proof of export submitted by them (manufacturer/bond holder) and the ARE-Is are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods Mucic Acid (Galactrasic acid) as mentioned in CT-I Certificate is found mentioned on all other documents i.e. ARE-Is, Central Excise Invoice, Shipping Bill. The Marks/Nos., quantity and description. is same on all the documents. The goods were declared on Central Excise Supervision and Central Excise Officers have verified in Part-A of ARE-I that Bond was executed by Maritime Commissioner. Customs has certified in Part B of ARE-1 that goods were exported under relevant Shipping Bill Nos. (specified in ARE-I). Similarly, the Custom Officers has mentioned the No./Date of ARE-I in the Shipping Bill confirming that goods pertaining to ARE-I are exported vide said Shipping Bill. Department has not disputed these facts. There is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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