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TMI Blog2015 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2(a) of Notification No.19/04-CE(NT) dated 6.9.04 stands violated. The Central Excise office has not certified the identity of goods and its duty paid character. AS such duty payment of exported goods is not proved. - export of duty paid excisable goods cleared from factory cannot be established. The lower authorities have rightly concluded that export of duty paid goods is not established in this case. As such, the rebate claim is not admissible to the applicant under Rule 18 of Central Excise Rules 2002 read with Notification No.19/04-CE (NT) dated 6.9.04 - Decided against assessee. - F.No. 195/620/12-RA - 148/14 - Dated:- 7-4-2014 - SHRI D.P. SINGH, JOINT SECRETARY ORDER This revision application is filed by M/s Meenasanka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order-in-original and rejected the appeal. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The applicant wish to submit that Chapter 8 of the Central Excise Manual of CEC Instructions deal with exports under rebate. Para 1.1 of Part I of the said chapter provides for as under: 1.1 Conditions relating to the said export are, as follows: 1. Export of excisable goods to all countries except Nepal and (i) It is essential that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse. The condition of payment of duty is satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 19/2004-CE(NT) had held that the said condition strictly stipulates that the goods are to be exported directly from a factory or warehouse, as such rebate claim stands disqualified, which is not at all legally sustainable. 4.4 The lower appellate authority in his impugned order in appeal had accepted that rebate is permissible even in case where the duty paid goods are exported from a place other than the factory or warehouse but has proceeded to uphold the order the lower authority on the ground that the applicants have to correlate the goods and their duty paid characteristics and so far the applicant have not established the duty paid characteristics of the goods exported. In this regard the applicant wishes to submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts should be deemed as manufacturer of inputs. Further, the applicants wish to place reliance on the judgement of the Hon ble High Court of Punjab Haryana in the case of Simplex Pharma Pvt. Ltd. reported in 2008-TIOL-106-HC-P H-CX wherein it has been categorically held that the CVD paid on inputs is also a duty of excise and the same can be given as rebate in case in terms of Rule 18 of the Central Excise Rules. 4.7 Based on the above ground, the Hon ble Revisionary Authority may kindly be pleased to set aside the impugned orders with consequential relief of pass any other order that it may deem, fit under the circumstances of the case and thus render justice. 5. Personal hearing scheduled in this case on 20.3.14 at Chennai was att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing stored should be verified with particulars given in application and ARE-1 form. If the Central Excise Officer deputed for verification of goods for export is satisfied about the identity of goods, its duty paid character and all other particulars given by exporter, he will endorse such form and permit export. The detailed procedure is given in para 8.1 to 8.6 of said circular. In this case, no such procedure is followed as there is not endorsement from Central Excise Officers in Part-A of ARE-1 form. As such condition 2(a) of Notification No.19/04-CE(NT) dated 6.9.04 stands violated. The Central Excise office has not certified the identity of goods and its duty paid character. AS such duty payment of exported goods is not proved. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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