9911796707
TMI Blog2013 (4) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the petitioner and affirming the order dated 30.7.2010 passed by the Commissioner of Central Excise (Appeals) in appeal. 2. In brief the petitioner is engaged in the manufacture of the vegetable oil and its by-products falling under chapter heading No.15 of the schedule to the Central Excise Tariff Act, 1985. The petitioner had filed a rebate claim of ₹ 9,49,776/- in respect of the duty paid on inputs used in export of the De-oiled cake. The Assistant Commissioner Central Excise, vide order dated 23.2.2010, had sanctioned the rebate claim. The appeal was preferred by the Department against the said order before the Commissioner (Appeals) and the Commissioner (Appeals) by order dated 11.8.2010 had allowed the appeal disallowi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 18. The condition no.1 2 of the Notification dated 6.9.2004 read as under :- (1) Filing of declaration. - The manufacturer or processor shall file a declaration with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rat of duty paid or payable on th materials so used, both in words and figures, in relation to the fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. In the instant case, the applicant failed to file any such declaration. Further applicant has contended that demand for declaration of input-output Norms for granting rebate is illegal and bad in law as the SION Norms as Notification No.21/2004 CE(NT) dated 6-9-20004 there is requirement of filing declaration and verification/approval of input-output norms. Therefore it is wrong to claim on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case no such verification is done from the records. 9. The aforesaid order indicates that the respondent no.1 has not only found that the petitioner had not complied with condition no.1 and 2 of the Notification but has also noted that petitioner had used both duty paid as well as duty free inputs in the manufacture of exported goods without establishing that only the duty paid inputs were used. 10. The record indicates that the petitioner had failed to comply with the necessary conditions of the Notification and has failed to satisfy the authority concerned in respect of the entitlement for the rebate of duty, therefore, the rebate of duty has rightly been declined. Counsel for the petitioner has placed reliance upon the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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