9911796707
TMI Blog2013 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ly if Cenvat credit is not availed. So, the applicant was not under any statutory compulsion to avail said notification. As such there was no bar on the applicant to pay duty under Notification No. 29/2004-C.E. (N.T.) since as per C.B.E. & C. Circular No. 845/03/06-CX (F. No. 267/01/06-CX.8), dated 1-2-2007 and 795/28/2004-CX, dated 28-7-2004, both the Notifications can be availed simultaneously. - rebate claim is admissible to the claimant under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Decided in favour of assessee. - F. No. 195/510/11-RA - 1060/2013-CX - Dated:- 24-7-2013 - Shri D.P. Singh, Joint Secretary Shri Ravindra Kumar Bhutoria, Vice-President, Finance-I (Taxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-original in respect of one claim amounting to ₹ 71,507/- and allowed appeal filed by the department. 4. Being aggrieved by the impugned order-in-appeal, applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government mainly on the following grounds : 4.1 The Applicant submits that Notification No. 30/2004 C.E., dated 9-7-2004 was issued under Section 5A(1) of the Central Excise Act, 1944. For ready reference, the applicant would like to reproduce Section 5A(1), which is as follows : If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette exempt generally either absolutely or subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and exemption is granted vide conditional Notification No. 30/2004-C.E., dated 9-7-2004, hence, said decision relied upon by the Appellate Authority is improper and illegal. 4.4 The applicant submits that duty paid on goods exported cannot be termed as deposit , as said goods are dutiable and not enjoying absolute exemption. The applicant submits that to treat amount as deposit, goods exported are required to be absolute exempted by Tariff or by way of Notification. It is an undisputed fact that goods exported were not exempted absolutely and hence, payment in connection with the goods exported cannot be termed as deposit . 5. Personal hearing was scheduled in this case on 5-3-2013 27-6-2013. Personal hearing held on 27-6-2013 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to compliance of condition specified in the relevant C.B.E. C. Circular. In this case, department has argued that since goods were exempted under Notification No. 30/2004-C.E. (N.T.), the applicant was not required to pay any duty as per provisions stipulated in Section 5A(1A) of Central Excise Act, 1944. 9. Sub-section (1A) of Section 5A of the Central Excise Act, 1944 stipulates as follows :- (1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely the manufacturer of such excisable goods shall not pay the duty of excise on such goods. The above provisions stip ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
