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TMI Blog2012 (10) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... This revision application has been filed by the applicant M/s. Sabare International Ltd., Noida against Orders-in-Appeal No. 177-182/APPL/NOIDA/08 dated 29-12-2008 passed by the Commissioner of Customs Central Excise (Appeals), Noida, with respect to Orders-in-Original passed by the Assistant Commissioner, Central Excise, Division-I, Noida. 2. Brief facts of the cases are that the applicant M/s. Sabare International Ltd., Noida availed Cenvat credit on inputs used in the manufacture of final product as per provisions of Cenvat Credit Rules, 2004. The Applicant exported the above finished products home furnishing and made ups under the claim of rebate as per provisions of Rule 18 of the Central Excise Rules, 2002. These items were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly been claimed in respect of excise duty and customs portion simultaneously. The Applicant s case is that they have not availed Cenvat credit of inputs used in the manufacture of Made-ups. The Applicants also produced other items which are chargeable to duty. These items are home finishings. The Applicants had surplus credit availed on home furnishings, which was not being us and lying stagnant and unutilized. In order to utilize the same the Applicants discharged duty liability on Made-ups out of Cenvat credit accumulated. Since the Applicant had not availed Cenvat credit on inputs used in the manufacture of Made-ups it also availed duty Drawback in respect of Central Excise duties as well as Custom duties. The Applicant s argument was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. At the same time proviso to Rule 3 of Customs Central Excise Duty Drawback Rules, 1995 stipulates that the amount of Drawback shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained. Therefore the Government of India has provided for disallowance or reduction of amount of allowable Drawback and not the rebate of duty as claimed by the Applicant. Therefore the action of the department is unfair and beyond the scope of law. The notice to show cause should accordingly be dismissed instantly. 4.5 If for the sake of argument if it is admitted that rebate is not admissible the department cannot with hold the amount of duty paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Shri R.L. Thapliyal, advocate on behalf of the Applicant who reiterated the grounds of Revision Application. Nobody attended Personal Hearing on behalf of the Respondent. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the applicant had exported the goods under claim of Drawback and subsequently, filed six rebate claims. In three cases the claims were rejected and in other three cases, Show Cause Notices were issued for demand of already sanctioned rebate claims on the ground that double benefit of rebate and Drawback availed on both Customs and Excise portion cannot be given simultaneously. Adjudicating authority disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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