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TMI Blog2013 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... me unintentional procedural lapses. Agaisnt the Assessee. - 195/835/2010-RA - 887/2012-CX - Dated:- 13-8-2012 - Shri D.P. Singh, J. Shri Ashutosh Upadhyay, Advocate, for the Assessee. None, for the Department. ORDER This revision application is filed by the M/s. Kriti Nutrients Ltd., Dewas against the Order-in-Appeal No. IND/193/2010, dated 30-7-2010, passed by the Commissioner of Central Excise (Appeals), Indore with respect to Order-in Original passed by the Assistant Commissioner of Central Excise, Division-Ujjain. 2. Brief facts of the case are that the applicant is engaged in the manufacture of vegetable oil and by-products thereof falling under Chapter Heading No. 15 of the schedule to the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orms for granting rebate claim is illegal and bad in law, as they are already published in Exim Policy at Entry No. E42 by the Government. 3.3 The applicant is regularly procuring Hexane without payment of duty and obtains Annexure 45 from the department. Hence, by obtaining Annexure 45 applicants have declared input-output ratio. Therefore it is wrong to say that applicants have not declared input-output ratio. 3.4 The adjudicating authority has passed the order after getting the verification report from the range Superintendent Dewas, who, has certified that the applicants have complied of all the conditions. The applicant has submitted the original documents for verification with the department and the Range Office have verified clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. In the instant case, the applicant failed to file any such declaration. Further applicant has contended that demand for declaration of input-output Norms for granting rebate is illegal and bad in law as the SION Norms as Notified in Exim Policy. In this regard, it is observed that procedure laid down in Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 there is requirement of filing declaration and verification/approval of input-o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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