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TMI Blog2013 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... may take action in accordance with law. - Decided in favour of Assessee. - F. No. 198/542-543 and 544/2010-RA - 930-932/12-CX - Dated:- 30-8-2012 - Shri D.P. Singh, J. None, for the Assessee. None, for the Department. ORDER These revision applications are filed by the Commissioner of Central Excise, Meerut-I against the Orders-in-Appeal Nos. 192-193-CE/MRT-I/10-11, dated 30-8-2010 149-CE/MRT-I/10-11, dated 30-7-2010 passed by Commissioner of Central Excise (Appeals), Meerut-I with respect to Orders-in Original passed by Deputy Commissioner of Central Excise, Division, Dehradun. M/s. Cooper Pharma Ltd., Dehradun, UP is the respondent in this case. 2. Brief facts of the case are that the respondent engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory of manufacture or process. If, after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is also satisfied that there is no likelihood of evasion of duty, he may grant permission to the applicant for manufacture or processing and export of finished goods. Therefore as per the said notification, manufacturing or processing and export of the goods can only be effected by the party if permission is granted by the Assistant Commissioner or Deputy Commissioner after verification of correctness of the ratio of input and output mentioned in their declaration but in the present case this condition of the notification has not been fulfilled as the said party has effected export of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al export of goods under Rule 18 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The original authority rejected rebate claim on the ground that applicants failed to incorporate self-certification on ARE-2 as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.) r/w para (5) of the Notification No. 21/2004-C.E. (N.T.). The original authority also observed that the respondent filed declaration and got the input-output verification done after export: of goods. Commissioner (Appeals) decided the case in favour of respondent. Now, applicant-department has filed these revision applications on grounds mentioned in para (4) above. 9. Government observes that as per the Notification No. 21/2004-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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