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TMI Blog2015 (1) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... orted goods are duty paid goods. Once, it has been certified that exported goods have suffered duty at the time of removal, it can be logically implied that provisions of Notification 21/04-CE(NT) dated 06.09.04 and Notification 43/01-ce(NT) dated 26.06.01 cannot be applied in such cases. There is no independent evidences on record to show that the applicant have exported the goods without payment of duty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-1 form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 06.09.04 and Notification 43/01-CE(NT) dated 26.06.01. There is no dispute regarding export of duty paid g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed under the Notification No.21/2004-CE(NT) dated 6.9.2004 as declared by them at SI.No.3(b) of the ARE-1. 3. Commissioner (Appeals) decided the case in favour of department by setting aside impugned order-in-original. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds:- 4.1 The applicants contended that the declaration made on as ARE-1 may be condoned as a procedural mistake. I find that ARE-1 is an assessment document. After self-assessing the said document, the applicants presented the same to the proper officer. Once the said document is assessed by the applicants, it is not open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) is totally baseless. Looking to the provisions of section 35 of the Central Excise Act 1944 where the period prescribed is 2 months on either side. It is not understood how a period of 3 months have been concluded by him. Moreover order of the lower authority is required to be reviewed by the committee of two Commissioners and thereafter the concerned Commissioner authorize lower authority to file the appeal. No such documents are appearing in the papers supplied by the department the basis on which we have filed cross objection. 5. Personal hearing scheduled in this case on 03.04.2014 was attended by Shri Navin Gheewala, Consultant and Shri Nagraj Patil, Administration Head of the applicant company on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order-in-original was reviewed within 2 months time limit as prescribed in Section 35E(3) of the Central Excise Act 1944 and thereafter, appeal was filed before Commissioner (Appeals) within one month of the date of communication of such review order as stipulated in Section 35(E)(4) of the Central Excise Act 1944. Government finds these factual observations have not been controverted by the applicant on the basis of any documentary evidence. Hence, Government agrees with the findings of the appellate authority in this regard. 9. Government observes that the applicants exported the goods and filed rebate claim under Rule 18 of the Central Excise Rules, 2002 read with the Notification No.19/2004-CE/(NT) dated 06.09.2004. The appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RE-1 form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 06.09.04 and Notification 43/01-CE(NT) dated 26.06.01. In this case, there is no dispute regarding export of duty paid goods. Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such circumstances, the rebate claims cannot be rejected for procedural lapses of wrong ticking. In catena of judgements, the Government of India has held that benefit of rebate claim cannot be denied for minor procedural infraction when substantial compliance of provisions of notification and rules is made by claimant. Applying the ratio of such decisions, Government finds that rebate claims in impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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