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TMI Blog2018 (10) TMI 1813X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 even when it is not applicable for the purpose of examining the admissibility of rebate of duty in respect of inputs. By virtue of Para 5 of Notification No. 21/2004-C.E. (N.T.) the procedures specified in Notification No. 19/2004-C.E. (N.T.) are certainly made applicable to Notification No. 21/2004-C.E. (N.T.), but it is evident from this para itself that the conditions and limitations specified under Para 2 of Notification No. 19/2004-C.E. (N.T.) are not relevant in the context of Notification No. 21/2004-C.E. (N.T.) as the said Para 5 is conspicuously silent with regard to following of conditions of Notification No. 19/2004-C.E. (N.T.) which are specified at Sl. No. (a) to (h) of Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant on erroneous premise. The Indian market value of the exported goods is only relevant for Notification No. 19/2004-C.E. (N.T.) and not the foreign remittance. Since Indian market price of the exported free samples was undisputedly ₹ 5,98,226/- in this case, the condition specified in Para 2(e) of Notification No. 19/2004-C.E.( N.T.) is not attracted in this case. Accordingly, there is no violation of Para 1.5 of Part V of Chapter 8 of C.B.E. C. s Central Excise Manual in this case - Moreover, there is no legal basis for this condition in the manual as no such condition is stipulated in Notification No. 21/2004-C.E. (N.T.) or Rule 18 of Central Excise Rules. Thus, the Government is convinced that rebate of duty under Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate claim filed by them, Central Excise duty was also paid on the said value and Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 does not have any condition similar to the condition 2(e) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 as per which the market price of the goods should not be lesser than amount of rebate of duty. 4. The personal hearing was held on 5-4-2018 and it was availed by Shri S.J. Vyas, Advocate, on behalf of the applicant who reiterated the above mentioned grounds of revision. He also placed reliance on C.M.C. (India) Pvt. Ltd. v. Union of India, 1994 (71) E.L.T. 11 (Guj.), decided on 27-6-1991 in addition to the case laws already cited in the revision application. However, no one availed personal hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2 of Notification No. 19/2004-C.E. (N.T.) from which it is explicit that the conditions stipulated in Para 2 of Notification No. 19/2004-C.E. (N.T.) including the condition in Para 2(e) as per which the Indian market price of the excisable goods at the time of export should not be less than the amount of rebate of duty claimed is not applicable under Notification No. 21/2004-C.E. (N.T.) and accordingly its application by the lower authorities for rejection of the rebate claims of the applicant is completely erroneous. The Government of India s Order No. 386/2010-CX., dated 23-3-2010 in the case of M/s. Ranbaxy Laboratory Ltd., 2013 (293) E.L.T. 137 (G.O.I.) is also not found relevant for the present proceedings as in the said case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say that the market value of exported goods should not be lesser than the rebate of duty. Moreover, to allay any confusion in this regard, the condition in Para 2(e) has been modified from 1-3-2016 to make it further clear that the Indian market price of the excisable goods at the time of exportation should not be lesser than the amount of rebate of duty. Therefore, the Indian market value of the exported goods is only relevant for Notification No. 19/2004-C.E. (N.T.) and not the foreign remittance. Since Indian market price of the exported free samples was undisputedly ₹ 5,98,226/- in this case, the condition specified in Para 2(e) of Notification No. 19/2004-C.E.( N.T.) is not attracted in this case. Accordingly, there is no viol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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