9911796707
TMI Blog2013 (1) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 21/2004-C.E. (N.T.), Notification No. 41/2001-C.E. (N.T.), and Part VI of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions . Moreover assessee had procured tea for further processing direct from manufacturer/gardener on valid duty paying documents and had also obtained permission to process/export the tea, in terms of Notification No. 41/2001-C.E. (N.T.) – Part VI of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned – Govt. therefore sets aside the impugned order-in-appeal – Revision application succeeded – Decided against the revenue. - F. No. 195/538/2010-RA-CX - 1570/2011-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Notification No. 33/99-C.E. (N.T.), dated 8-7-1999. In the impugned order-in-original No. R/AC/CE/KDP/1/2009, dated 19-10-2009, Assistant Commissioner, Central Excise, Khidirpur Division, Kolkata, sanctioned the said rebate claims of Rs. 4,39,964/- in view of amendment of Rule 18 of Central Excise Rules, 2002 vide Section 88 of Finance Act, 2008 (Schedule VI). This amount was disallowed earlier on the ground that the manufacturers/gardens from where the tea was procured/purchased were availing the benefit of Notification No. 33/99-C.E. (N.T.), dated 8-7-1999. The Government of India vide Budget 2008 amended the provisions regarding the rebate claims retrospectively to provide grant of rebate on duty paid on excisable goods cleared from f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records of the case including order of the lower authorities and submissions as made above. 7. Government observes that the revision application was filed on 24-5-2010 against the order-in-appeal dated 20-10-2009 with 4 months delay. The applicant has stated that the delay has taken place as the appeal filed before CESTAT was decided only on 7-4-2010. In light of judgment made by Hon ble High Court of Gujarat in the case of M/s. Choice Laboratories Ltd. Another v. UOI through JS Another and Hon ble High Court, New Delhi order in the case of M/s. High Polymer Labs. Ltd. v. UOI Another on sufficient cause delay can be condoned and time spent before wrong forum under bona fide belief stands excluded under Section 14 of the Limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory for export shall also be admissible for that portion of duty paid for which the refund has been granted in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) number GSR 508(E) dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 1999] or number GSR 509(E), dated the 8th July, 1999 [33/99-Central Excise, dated the 8th July, 1999], number GSR 565(E), dated the 31st July 2001, [39/2001-Central Excise, dated the 31st July, 2001], notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) number GSR 764(E), dated 14th November, 2002 [56/2002-Central Excise, dated the 14th November, 2002], number GSR 765(E), d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 8 of C.B.E. C. Excise Manual of Supplementary Instructions. Assistant Commissioner of Central Excise has also satisfied himself about the duty paid character of tea on the basis of scrutiny of duty paying documents. Government notes that Commissioner (Appeals) has not taken into account the provision of Part-VI of Chapter 8 of C.B.E. C. Manual of Supplementary Instructions which has relaxed the condition of export of tea direct from factory. Moreover in this case applicant had procured tea for further processing direct from manufacturer/gardener on valid duty paying documents and had also obtained permission to process/export the tea, in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001. In view of above, Government finds ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
