9911796707
TMI Blog2013 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority in 5 AREs-1 and same may be condoned. Government in view of the case laws cited by applicant finds that this procedural lapse is condonable as mentioning of wrong rebate sanctioning authority cannot be a valid ground for denying the substantial benefit of rebate of duty paid on exported goods. - Hence in this case the fundamental condition of claiming rebate stands complied with. The rebate claims in respect of these 5 ARE-I allowed by Commissioner (Appeals) is in order and cannot be faulted with. In one case, the goods were exported from New Custom House, Mumbai and in such case the original authority i.e. Maritime Commissioner, Raigarh Central Excise, who exercises jurisdiction over exports made through JNCH, Nheva Sheva wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s except consignment covered under ARE-1 Number 16 dated 21-3-2009 (RC No. 25265/2009-2010 dated 13-1-2010) were exported through JNPT Port while export of medicaments of the excepted one was exported from New Customs House, Ballard Estate, Mumbai. By deficiency Memo-cum Show Cause Notice-Call for personal hearing dated 22-4-2010, the said six rebate claims were proposed to be rejected based on the following discrepancies noticed by the rebate sanctioning authority : 1 The authority with whom the rebate claim shall be claimed has been shown in the respective ARE-l s as The Maritime Commissioner of Central Excise, Mumbai-III, 3rd Floor, Vardhan Trade Centre, MIDC Wagle Industrial Estate, Near Passport Office, Thane (W) 400 604. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the export goods under consideration. 4.3 Thus from the above fact, it is clear that the jurisdiction of Assistant Commissioner (Rebate), Central Excise, Raigad is restricted only to the export taking place from the port in the jurisdiction of Raigad Commissionerate. Therefore the Assistant Commissioner (Rebate), Central Excise, Raigad was not authorized by the Board for granting rebate claims in respect of exports taken place beyond the jurisdiction of Raigad District of Maharashtra State. 4.4 A Trade Notice No. 07/C. EX/RAIGAD/2004, dated 11-3-2004 was issued by then Commissioner of Central Excise, Raigad wherein the Trade and Associations were informed that they will have the option for executing the bond with the Maritime Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35EE of Central Excise Act, 1944 to file their counter reply. The respondent vide their written submission dated 27-2-2013 received on 25-3-2013 has requested to decide the case on merits. 6. Personal hearing was scheduled in this case on 5-3-2013. Nobody attended hearing. The respondent vide their letter dated 27-2-2013 requested to decide the case on merit. 7. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 8. On perusal of records, Government observes that the original adjudicating authority rejected the rebate claim on the ground that the respondents have not submitted their rebate claim before the rebate sanctioning authority Maritime Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that this procedural lapse is condonable as mentioning of wrong rebate sanctioning authority cannot be a valid ground for denying the substantial benefit of rebate of duty paid on exported goods. In these cases, the export of duty paid goods is not in dispute. Department has also not challenged the admissibility of rebate claims to the applicant on merit. Hence in this case the fundamental condition of claiming rebate stands complied with. The rebate claims in respect of these 5 ARE-I allowed by Commissioner (Appeals) is in order and cannot be faulted with. 9.1 Government observes that in one case, the goods were exported from New Custom House, Mumbai and in such case the original authority i.e. Maritime Commissioner, Raigarh Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
