2010 (2) TMI 1124

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..... -appeal No. AT/838/RGD/2006 dated 6-2-2007 passed by Commissioner of Central Excise (Appeals), Mumbai Zone-II with respect to order-in-original No. 1192/06-07/AC/R/Raigarh, dated 20-9-2006 passed by Assistant Commissioner of Central Excise (Rebate) Raigarh. 2. Brief facts of the case are that applicant had not followed the procedure prescribed under Rule 18 of Central Excise Rule, 2002 and did .....

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..... Central Excise (Appeal) who rejected the same. 3. Being aggrieved of the impugned order-in-appeal, applicant has filed this revision application on the following grounds :- 3.1 There is no requirement of producing duty paying certificate. Applicant relied upon the CBEC Circular No. 766/82/2003-CX, dated 15-12-2003 in which Board clarified that in case of non-payment of duty by the import-ma .....

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..... by Shri S. Suryanarayan, Advocate who reiterated the grounds of Revision Application. 5. Government has carefully considered and examined the relevant case records and perused the impugned order-in-original and order-in-appeal. 6. On perusal of records, it is observed that submissions of the requisite documents and the duty paying certificate along with rebate claim is a mandatory required .....

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