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TMI Blog2014 (9) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... aived. As noticed hereinbefore, the three authorities below have concurrently held against the petitioner on the said issue, which finding is essentially a finding of fact, which cannot be ordinarily interfered while exercising extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India. The petitioner has failed to point out any perversity in the findings recorded by the three authorities below so as to require any interference by this Court. Decided against assessee. - D.B. Civil Writ Petition No. 3110 of 2004 - - - Dated:- 24-7-2013 - Narendra Kumar Jain and Arun Bhansali, JJ. Shri Sanjeev Johari, for the Petitioner. Shri Ankur Mathur for V.K. Mathur, for the Respondent. ORDER This writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were initially cleared from the factory for home consumption and, therefore, AR-4 was not prepared, however, the petitioner had filed all other prescribed documents and, therefore, the fact of export is proved and that the claim should not be rejected on account of procedural lapses. 4. The adjudicating authority i.e. the Commissioner came to the conclusion that the Circular relied upon by the petitioner was not applicable and in terms of the applicable Notification being No. 31/98-C.E. (N.T.), dated 24-8-1998 the excisable goods are required to be exported directly from the factory or a warehouse in accordance with the procedure set up in Chapter IX of the Rules and as the petitioner has neither fulfilled the conditions laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been decided that the substantial benefit of rebate should not be denied on account of procedural lapses. Govt. has carefully gone through the cited judgments/orders and would observe that there is no convincing evidence on record which help to correlate the goods cleared from the factory of the applicants and the goods exported by the applicant vide the said shipping bill/Bill of lading. Govt. would further observe that, the procedure laid down under Noftn. 31/98-C.E. (N.T.), dated 24-8-1998 is mandatory requirement to prove that the excisable goods cleared from the factory of the applicants is duty paid and has been exported. Even though, apart from the liberal construction of Rule 12 itself, many judicial pronouncements also suggest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be insisted where goods are clearly identifiable and co-relatable with the goods cleared from factory on payment of duty. It was, therefore, prayed that the orders passed by three authorities below deserve to be set aside and claim of the petitioner for rebate be allowed. 9. On the other hand, learned counsel for the respondents submits that the Notification dated 30-1-1997 was merely meant for providing relaxation in case of past cases only and the same did not provide for any practice to be adopted, whereby, AR-4 was not required to be insisted upon. It was submitted that the finding of the Commissioner (Appeals-II) and the revisional authority that the petitioner has failed to establish the co-relation between the exported goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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