9911796707
Advanced Search 
TMI Blog2015 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... otassium Chlorate falling under Central Excise Tariff heading No.28291920 from the first stage dealer M/s MACS Agencies, Sattur Road, Sivakasi and exported the same without subjecting the same to any process. Thereafter, the applicants have claimed Rebate of Rs. 2,67,713/- being the duty of excise paid for the same under Notification No. 19/2004-CE(NT) dated 06.09.2004. It was considered by the department that in terms of the said notification dated 06.09.2004, merchant exporters are eligible for rebate only if the goods have been exported after payment of duty directly from a factory or warehouse whereas in the instant case the same has been purchased from the first stage dealer ad therefore the applicants are not entitled for the rebate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission has been granted in respect of goods where it is possible to correlate the goods and their duty paid character." 4.2 The above clause (ii) clearly supports the aforesaid provisions contained in the Notification 19/2004 CE(NT) and clarifies the intention of the Government. Further, the above clause clearly states that a general permission has been granted in respect of goods where it is possible to correlate the goods and their duty paid character. The same will apply to this instant case also in as much as there is not allegation in the impugned notice against us that the identity of the goods export and their duty paid character has not been established. 4.3 The applicant had contested the show cause notice before the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... house, then the question of upholding the order of the lower authority is not at all sustainable. 4.5 In view of the above findings recorded by the lower adjudicating authority, duty paid character of the exported goods stands proved beyond doubt and there is not dispute in this regard. Accordingly, the applicant wishes to submit that order of the lower appellate authority is erroneous in denying the rebate claim for the reason that the duty paid character of the exported goods has not been established, when the above findings of the lower adjudicating authority clearly establishes the duty paid nature of the goods. 4.6 Further, the applicant also wishes to place reliance on the Judgment of the Hon'ble High Court of Mumbai in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of records, Government notes that in the instant case applicant has exported the potassium chlorate after purchasing the same from 1st stage dealer. Since the goods were not exported direct from factory of manufacture the condition No.2(a) of Notification No.19/04-CE(NT) dated 6.9.04 stands violated. 8. In this case, gods are not exported direct form factory of manufacture as required under condition 2(a) of Notification No.19/04-CE (NT) dated 6.9.04 However, export of goods from factory of manufacture subject to the condition that procedure prescribed in the said circular is followed. As per said circular, the exported desiring to export duty paid excisable goods (capable of being clearly identified) which are in original factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
