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2012 (10) TMI 453

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..... l Excise Rules, 2002 - rebate of duty is not admissible - - - 1227/2011-CX - Dated:- 20-9-2011 - Shri D.P. Singh, J. REPRESENTED BY:S/Shri Ravinder Singh and Daman Preet Singh, Consultants, for the Assessee. [Order]. - This revision application is filed by M/s. Marim International, (Basement), Naraina Industrial Area, Phase-I, New Delhi 110015 against the Order-in-Appeal No. 246/CE/DLH/09 dated 3-12-2009 passed by Commissioner of Central Excise (Appeals), Delhi-I with respect to Order-in-Original No. R-174/08-09 dated 31-12-2008 passed by the Assistant Commissioner of Central Excise, Division-III, Delhi-I. 2. Brief facts of the case are that M/s. Marim International filed a rebate claim for goods, i.e. Audio Cassettes (Un .....

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..... it is available on the last day of the month or quarter, as the case may be, for payment of duty or tax relating to the month or the quarter as the case may be. 4.2 The applicant would also like to draw attention on sub-rules (3) and (3A) of Rule 8 of Central Excise Rules, 2002. According to these sub-rules if the assessee fails to pay the amount of duty by due date, he shall be liable to pay the outstanding amount along with interest at the rate specified by the Central Government vide notification under Section 11AB of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount. 4.3 In the present case applicant had a sufficient balance in the R .....

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..... e Cenvat Credit Rules, 2004 read with sub-rules (3) and (3A) of Rule 8 of the Central Excise Rules, 2002. 4.6 It is not case of the department that the applicant has not paid the Central Excise duty on the exported goods. The issue involved in the present case is that the applicant has not paid the duty on due date which is specified under Rule 8 of Central Excise Rules, 2002. But subsequently applicant had paid the duty and hence they are legally entitled for rebate claim of because the export of goods is not under dispute. 5. Personal hearing scheduled in this case on 23-8-2011 was attended by Shri Ravinder Singh, Consultant and Shri Daman Preet Singh, Consultant on behalf of the [Applicant] who reiterated the grounds of Revision Appl .....

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..... in para 1.1(1) of Part-I, Chapter 8 of C.B.E.C. s Excise Manual of Supplementary Instructions the excisable goods shall be exported after payment of duty. The conditions of payment of duty is satisfied once the exporter records the details of removals in the Daily Stock Account maintained under Rule 10 of Central Excise Rules, 2002 whereas the duty may be discharged in the manner specified under Rule 8 of the said Rules, i.e. monthly basis. Further, the Rule 8 of the said Rules requires that duty payment for the goods removed during the month of March should be done by the 31st of March. Rule 10 requires maintenance of Daily Stock Account, by giving complete details of goods produced and manufactured including amount of duty actually paid .....

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