9911796707
TMI Blog2006 (11) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner manufactures Menthol Crystals BP/USP, Menthol BP, Menthol USP, Dementholised Oil, Liquid Menthol, Double rectified Peppermint Oil, Mint Flavours all of which are excisable goods. The inputs purchased by the Petitioner and used in the manufacture of the aforementioned excisable goods include Dementholised Oil (DMO) and Menthol. The Petitioner states that it has exported its final products, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications before the authorities on 27-3-2006 and 10-4-2006. 3.While no action was taken on these applications, the Respondents, on 23-6-2006 and 6-7-2006 issued to the Petitioner show cause notices alleging that the process adopted by it does not amount to manufacture and hence the rebate claims were not admissible. These SCNs pertain to only some of the final products, i.e., Menthol BP/Men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icitor General appearing for the Respondents states that on a preliminary investigation carried out, it was found that the quantities of inputs allegedly obtained by the Petitioner from manufacturers in Jammu and Kashmir were insufficient to cover the entire input requirements utilised for the manufacture of the final products in respect of which the excise duty rebate has been claimed by the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06, we are of the view that 80% of the rebate claims of Rs. 15.97 crores should be released to the Petitioner forthwith subject to the furnishing of an affidavit of undertaking given to this Court by the Managing Director of the Petitioner company indicating that none of the immovable assets of the Petitioner shall be alienated without the leave of the Court. The affidavit of undertaking shall fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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