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TMI Blog2012 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, 94/04-Cus., - no infirmity in the orders-in-appeal – appeal dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... misplaced inasmuch as the clarification in the said circular is not applicable to the instant case. Further the Commissioner, who has chosen to rely on a circular which is not relevant to the instant case, has ignored the circular dated 3-2-2000 cited by the applicant. 4.3 The notification in question is a customs notification, which has to be applied only by a customs officer at the time of clearance of imported goods under DEEC Scheme. Under the customs notification only a customs officer can invoke the conditions against the applicant. In other words the notification has to be applied by an officer of customs while assessing the imported goods at the time of clearance and it is the customs officer, who has to determine whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therein, rebate shall not be admissible. Notification No. 94/04, dated 10-9-2004, which is applicable to the applicant, is not specified under the said clause. Therefore at any rate the rebate claim of the applicant should not have been rejected. 4.6 That DEEC and rebate operate in different areas. While DEEC is a benefit conferred under the law in respect of import of raw materials, the rebate claimed is of duty paid on the export goods. The exported finished goods being distinct excisable goods from the raw materials, DEEC in respect of raw materials and rebate of duty paid on export goods cannot be said to amount to double benefit. 4.7 That Circular No. 510/06/2000-CX., dated 3-2-2000 clarifies that the rebate sanctioning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Government to grant benefit of rebate of duty paid on final goods for advance licence holders with annual requirement but deny the same benefit for Advance licence holders with annual requirement. There is no reason why different treatment should be accorded to the two types of Advance licence holders. Therefore corrigendum issued in order to modify Notification No. 93/04-Cus., dated 10-7-2004 should be read into Notification No. 94/04-Cus., dated 10-2-2004 as well. 5. Personal hearing was scheduled in these cases on 27-7-2011 & 25-8-2011. Shri L. Badri Narayanan, Advocate and Shri M.S. Sivaramakrishnan, Advocate appeared for hearing on 25-8-2011 on behalf of the applicant who reiterated the grounds of revision application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts manufactured in India and in respect to which facility under Rule 18 or sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 has not been availed. At the time of export, the full details of value, quantity, technical characteristics and other particulars of the resultant export product (hereinafter referred to as resultant product) shall be entered in part E of part 2 of the Schedule to this notification of the said certificate by the proper officer : Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant product to the ultimate exporter in terms of para 4.1.3 of the Foreign Trade Policy." The plain reading of the provision of said condition reveals that export obli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear provision of statute in erstwhile Rule 12(1)(b) of Central Excise Rules, 1944 read with Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 was examined. Further, in the case of M.F. Rings & Bearings Races Ltd. and M/s. Siddhartha Tubes, the dispute were related to quantification of rebate claim in terms of FOB value/CIF + value. Circular dated 3-2-2000 cited by the applicant is irrelevant as here this is not the case of re-determining of the rebate incorrectly reduced in certain cases. In additional submissions made on 14-9-2011 the applicant mainly placed reliance and interpretation on Notification 43/2001/C.E. (N.T.), dated 26-3-2001 and 94/2004-Cus., dated 10-9-2004. Here the provision of Notification 43/200l-C.E. (N.T.) read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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