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TMI Blog2016 (9) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the notification should be read plainly as an ordinary man would read. Words which are not there cannot be read into the notification. Inasmuch as the condition 2(h) has not made rebate inadmissible if the manufacturer is operating under Notification No. 01/2010, the lower authorities have wrongly denied the payment of rebate. - Decided in favour of appellant with consequential relief - E/52986 - 52987 of 2015 and E/247 - 248 of 2016 - Final Order No. A/60991-60994/2016-EX[DB] - Dated:- 20-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Sh. Sudhir Malhotra, Advocate for the Appellant Sh. R.K. Sharma, D. R. for the respondent ORDER Four appeals are being decided through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure appended hereto, and cleared from a unite located in the State of Jammu and Kashmir, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit. 3. The provisions of the above notification provides for exemption from payment of Central Excise duty to all goods other than specified goods cleared from specified units in J K. When any goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-Central Excise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003] or No. 20/2007- Central Excise, dated the 25th April, 2007 [G.S.R. 307(E), dated the 25th April, 2007], the rebate shall not be admissible under this notification. This condition envisaged that in case of export of goods by a manufacturer availing specified notifications granting area based exemption, rebate shall not be admissible under this notification. It is to be noted that Notification no. 56/2002-CE dated 14.11.2002 is included in condition 2(h) as above which had prescribed area based exemption in J K. However, notification No. 01/2010-CE dated 06/02/2010 is conspicuous by its absence in this condition 2(h). The authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r payment of duty and availing the benefit of area based exemption under Notification No. 01/2010-CE dated 06.02.2010. It has been pointed out that several restrictions were included in Notification No. 19/2004-CE(NT) dated 06.09.2004 which prescribes the condition under which rebate is to be granted under Rule 18 of the Central Excise Rules. In the restrictions incorporated in condition 2(h) vide Notification No. 37/2007-CE(NT) dated 17.09.2007, it has been specified that in case of export of goods manufactured by a manufacturer availing area based exemption notifications specified therein, the rebate shall not be admissible. Accordingly, the rebate has been made inadmissible if the goods are exported after manufacture in J K if the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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