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TMI Blog2016 (7) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... dences on record to show that the applicant have exported the goods without payment of duty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-I form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 06.092004 and Notification 43/01-CE(NT) dated 26.06.2001. In this case, there is no dispute regarding export of duty paid goods. Simply ticking a wrong declaration in ARE-I form cannot be a basis for rejecting the substantial benefit of rebate claim. However since it is a matter of fact which requires verification in view of rival claims, therefore, the case is remanded back to the original authority to verify the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided the case in favour of department by setting aside impugned Order-in-Original. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The applicants contended that the declaration made on as ARE-I was clerical in nature and same may be condoned as a procedural mistake. The ARE-I is an assessment document and after self-assessing the said document, the applicants presented the same to the proper officer. Once the said document is assessed by the applicants, it is not open for them to re-assess it. Board has also clarified under Circular No.510/06/200-CX dated 03.022000 that any scrut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period prescribed is 2 months on either side. It is not understood how a period of 03 months have been concluded by him. Moreover order of the lower authority is required to be reviewed by the committee of two Commissioners and thereafter the concerned Commissioner authorize lower authority to file the appeal. No such documents are appearing in the papers supplied by the department the basis on which we have filed cross objection. 5. Personal hearing scheduled in this case on 10.08.2015 was attended by Shri Navin Gheewala, Consultant on behalf of the applicant who reiterated the grounds of revision applications. Nobody attended hearing on behalf of department. 6. Government has carefully gone through the relevant case records availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act 1944 and thereafter, appeal was filed before Commissioner (Appeals) within one month of the date of communication of such review order as stipulated in Section 35(E)(4) of the Central Excise Act 1944. Government finds these factual observations have not been controverted by the applicant on the basis of any documentary evidence. Hence, Government agrees with the findings of the appellate authority in this regard. 9. Government observes that the applicant exported the goods and filed rebate claim under Rule 18 of the Central Excise Rules, 2002 read with the Notification No.19/2004-CE/(NT) dated 06.09.2004. The applicant has contended that they have mistakenly ticked the declaration on availment of benefit of Notification 21/04 CE(NT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led benefit of Notification 21/04-CE(NT) dated 06.092004 and Notification 43/01-CE(NT) dated 26.06.2001. In this case, there is no dispute regarding export of duty paid goods. Simply ticking a wrong declaration in ARE-I form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such circumstances, the rebate claims cannot be rejected for procedural lapses of wrong ticking. In catena of judgments, the Government of India has held that benefit of rebate claim cannot be denied for minor procedural infraction when substantial compliance of provisions of notification and rules is made by claimant. 9.2 However since it is a matter of fact which requires verification in view of rival claims, therefore, the case is reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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