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TMI Blog2013 (5) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... y extension of time limit permitted by competent authority. The said condition is a statutory and mandatory condition which has to be complied with. It cannot be treated as an only procedural requirement. - rebate claim is not admissible to the respondents for failure to comply the mandatory condition of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. The respondents have categorically admitted that goods were exported after six months’ time. - Decided in favour of Revenue. - F. No. 198/457/11-RA - 390/2013-CX - Dated:- 17-5-2013 - Shri D.P. Singh, Joint Secretary ORDER This revision application is filed by the applicant Commissioner of Central Excise, Chandigarh-II against the Order-in-Appeal No. 17/CE/Appeal/CHD-I/2011, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or export of these goods. It has been alleged that the respondents have exported their goods after the expiry of six months from the date of clearance of goods without obtaining any permission from the competent authority and they have not fulfilled the condition imposed under para (2)(b) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Accordingly, show cause notice dated 19-5-2009 was issued to the respondents for rejection of rebate claim of ₹ 3,54,338/- filed under Section 11B of Central Excise Act, 1944. After due process of law the claim was rejected. 3. Being aggrieved with the Order-in-Original, respondents filed appeal before Commissioner (Appeals), who set aside the impugned order-in-original and allowed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Tribunal in the case of Chamunda Pharma Machinery Pvt. Ltd v. CCE, Ahmedabad-I [2009 (244) E.L.T. 492 (T)] as the facts of this case are entirely different from the facts of the instant case. In the case of M/s. Chamunda Pharma Machinery Pvt. Ltd., export of goods could not be made on account of political unrest and strikes in Nepal but in the instant case, it is due to willingness of the party. 4.5 The Commissioner (Appeals) has erred in submitting that the case of UOI v. M/s. Dharmendra Textile Processors - 2008-TIOL-SC-CX-LB = 2008 (231) E.L.T. 3 (S.C.) is irrelevant in the instant case. In the said case, the Hon ble Supreme Court stated that the court cannot read anything into a statutory provision or a stipulated condition whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till date by the respondents. 6. Personal hearing scheduled in the case on 9-10-2012, 6-12-2012 and 20-2-2013. Nobody attended hearing from either side on the given dates. The applicant department vide its letter dated 8-10-2012 reiterated the grounds of revision application. 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 authority has rejected the rebate claim as the respondents had neither exported the goods within the period of six months from the date of clearance from the factory premises nor have produced any permission from the competent authority for extension of such time limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position, Government observes that the rebate claim is not admissible to the respondents for failure to comply the mandatory condition of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. The respondents have categorically admitted that goods were exported after six months time. They stated that they were in regular business with the buyer and in good faith, they provide him a credit period which is variable from consignment to consignment. As the buyer has not made the payment of an earlier consignment, therefore, they were left no option but to stop the instant consignment. The contention of the respondents is not tenable for purpose of granting rebate in terms of said Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Since rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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