9911796707
TMI Blog2016 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing is due to postal delay even though application was serf by speed post and over burdening of their review section as reason for delay in filing the Revision Application. The applicant has failed to give any documentary evidences in support of their claim for the delay in filing of appeal. Under such circumstances, Government is of the considered opinion that onus to show cause for not filing application is on the applicant who has failed to show sufficient cause that prevented him from filing Revision Application within stipulated period of three months. The Revision Application has been made contrary to the provisions of Section 35EE (2) and is, therefore, liable for rejection. Decided against the revenue. - F.No.198/80/2012-RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds. 4.1 As per para 15 of Customs Notification No. 84/2010-Cus (N.T.) dated. 17.09.2010 issued under F. No. 609/76/2010-DBK, as regards the 'expression' when Cenvat facility has not been availed used in the Schedule to aforesaid Notification, the exporter shall satisfy the following conditions, namely. (i) The exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat Credit is availed. Therefore, to claim duty drawback, the claimant has to certify that they have not availed Cenvat credit as per Cenvat Credit Rules, 2004 to comply with the provisions of Central Excise Duties Drawback Rules, 1995. Hence, party can avail only one benefit either input credit or drawback claim. Thus, simultaneous availment of two benefits is not admissible to them. 4.5 In view of above, M/S. Cipla Ltd. by claiming rebate of duty paid on the exported goods when they have also claimed duty drawback with the Customs Authorities as per Customs and Central Excise Duties Drawback Rules, 1995, the claimant have knowingly claimed both the benefits of rebate of duty as well as duty drawback with an intent to avail undue b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t though the Order-in-Appeal was reviewed and application dispatched by their office on 04.05.2012 by speed post A.D. (within three months from the date of receipt of the impugned order), it appears that, the said Revision Application has received in their office of the Joint Secretary, GOI, New Delhi late by 4 days. That the delay of 4 days is due to postal delay even though the Revision Application was sent by speed post. That, due to large number of Order-in-Originals and Appellate Orders, the review section of the Commissionerate was highly overburdened during this period. Further, internal correspondence within the department for getting copies of documents and verification from CFS, Mulund also contributed to delay in filing the Revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on within the aforesaid period of three months, allow it to be presented within a further period of three months. Further Rule 10(2) of Central Excise (Appeals) Rules, 2001 provides as under: 'The revision application sent by registered post under sub-rule (1) shall be deemed to have been submitted to the said Under Secretary on the date on which it is received in the office of such officer.' From perusal of above provisions, it is clear that stipulated period of filing Revision Application is three months from date of receipt of Order-in-Appeal and is deemed to have been filed only upon receipt of Revision Application in the office of Revision Application Unit. The Revision Application have been filed beyond three m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
