9911796707
TMI Blog2013 (11) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... he powers under para 2(C) are vested in Commissioner of Customs and are not delegated to lower authorities - Respondent has not obtained any approval from Commissioner of Customs, the condition 2(C) stands violated. The respondent failed to satisfy the basic mandatory requirement of the Notification No. 19/2004, the rebate claim is not admissible to them- Relying upon M/s. Eagle Flask Industries Ltd. v. CCE, Pune [2004 (9) TMI 102 - SUPREME COURT OF INDIA] - the conditions of the notification are not merely procedural and exemption can be denied for non-observance of the said conditions - order set aside – Decided in favour of Revenue. - F. No. 198/374/2010-RA - Order No. 751/2012-CX - Dated:- 4-7-2012 - Shri D.P. Singh, J. None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 26/2008-09 he observed that the quantity was short supplied therefore lower adjudicating authority was directed to verify the same and to sanction the rebate on proportion basis. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant-department has filed this revision application under Section 35EE of the Central Excise Act, 1944 before Central Government on the following grounds : 4.1 Commissioner (Appeals) has not justified as to why the judgement of the Hon ble Supreme Court in the case of M/s. Eagle Flask Industries Ltd. v. CCE, Pune reported in 2004 (171) E.L.T. 296 relied upon by him earlier to reject the appeal filed by the assessee vide Order-in-Appeal Nos. 89/2008(V-I) CE, dated 8-9-2008 on the grounds that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the jurisdictional officers of the Range and the Customs implied that the vessels were on a foreign run, though the certificate to this effect was not produced from any of them, which does not appear to be proper. 4.3 The jurisdictional officers of the Range who supervised the clearances of the Ship s stores, the officers of Customs who cleared the same on board the vessels under the shipping bills endorsed by them and the officers in the vessels who acknowledged the receipt of the same on board do not appear to be the competent authorities to examine and certify the quantities of the ships stores actually required by the ship inasmuch as in terms of the said notification such power has been vested only with the Commissioner of Customs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries Ltd. v. CCE, Pune reported in 2004 (171) E.L.T. 296, the assesses do not appear to be eligible for the rebate amounts claimed by them as has been rightly held in the impugned Order-in-Original No. 37/2009-Reb dated 18-1-2010. Hence in the light of the above, it appears that the impugned Order-in-Appeal No. 25/2010(V-I)CE, dated 24-3-2010 passed by the Commissioner (Appeals), Visakhapatnam contrary to the settled law and is not legal and proper and merits to be appealed against. 4.5 The revision authority has upheld the order-in-original passed by the adjudicating authority in respect of 4 appeals filed by the same assessee and on the same subject vide F. No. 195/297-300/07-RA-CX., dated 27-4-2010 stating that the assessee claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have challenged the said order-in-appeal on the grounds stated in para 4 above. 9. Government observes that the relevant statute regarding supply of goods to foreign going vessels as Ships stores for the purpose of rebate claim is envisaged in Para (2)(C) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 which is as under - that the excisable goods supplied as ships stores for consumption on board a vessel bound for any foreign port are in such quantities as the Commissioner of Customs at the port of shipment may consider reasonable. 9. On scrutiny of records, it was noticed by the original adjudicating authority that no such certification was obtained from the Commissioner of Customs for supply of specified quantity of impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
