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TMI Blog2013 (9) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... py of invoice is to be produced as notified in the Mumbai-III Committee Trade Notice No. 2/2006, dated 22-3-2006. In this case, applicant has submitted original invoice since duplicate copy is misplaced. This is only a procedural lapse which can be condoned. The substantial benefit of rebate claim cannot be denied for mere minor procedural lapses - Matter remanded back - Decided in favour of assessee. - 195/1036/11-R.A.(CX) - 1254/2013-CX - Dated:- 13-9-2013 - Shri D.P. Singh, Joint Secretary Shri Sivan C. Pali, Manager Tax, for the Appellant. Shri S.K. Mohanty, for the Respondent. ORDER This Revision Application is filed by Cipla Ltd., 3rd Floor, Raj Plaza, Excise Department, Opp. Everest Masala Factory, L.B.S. Road, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification is that the goods shall be exported after payment of excise duty. 4.2 Also we would like to bring your attention on laid down export procedure under supplementary instruction given in C.B.E. C. Manual under Chapter 8 at point No. 8.3 where required documents to be filed along with rebate claim have been notified. 8.3 - The following documents shall be required for filing claim of rebate : (i) A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-1 and its calculations; (ii) Original Copy of ARE-1; (iii) Invoice issued under Rule 11; (iv) Self attested copy of shipping bill; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department in this case. As per Para 8.3 of Part I of Chapter 8 of C.B.E. C. Excise Manual of Supplementary Instruction, one of the documents required to be enclosed with rebate claim is invoice issued under Rule 11 of Central Excise Rules, 2002. It does not specify that only duplicate copy of invoice is to be produced as notified in the Mumbai-III Committee Trade Notice No. 2/2006, dated 22-3-2006. In this case, applicant has submitted original invoice since duplicate copy is misplaced. This is only a procedural lapse which can be condoned. The substantial benefit of rebate claim cannot be denied for mere minor procedural lapses as held in catena of judgments. The rebate claim can be considered for sanction on the basis of origina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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