2008 (9) TMI 168

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..... dated 12th September, 1994. 2. Whether the rebate can be granted when the mandatory conditions stipulated under governing Notification No. 41/94-C E (N.T.) (ibid) were not fulfilled by the party." 2. Cross-Reference No. 22 of 2001 has been filed by the assessee wherein it is contended that this Court has no jurisdiction to entertain the reference and the same should have been filed in the Courts at Kolkata. 3. The brief facts of the case are that the assessee exported 100% cotton yarn and applied for rebate claim. The Assessing Officer allowed the claim. An appeal was filed and the ground taken by the Revenue was that the goods were not exported from the factory but from the branch office and therefore the assessee was not entitled to t .....

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..... 46,064/-. Against this order, an appeal was filed by the department with the Commissioner of appeals, Central Excise and Customs, Chandigarh. This appeal was allowed. Thereafter, the assessee straight-way approached the Kolkata Bench of the Tribunal. We failed to understand how the Kolkata Bench had jurisdiction to entertain the matter. Be that as it may, since the assessee itself had submitted itself to the jurisdiction of the Assistant Commissioner at Shimla, he cannot at this stage challenge the jurisdiction of this Court. 6. The only ground which weighed with the learned Tribunal was that the Central Board of Excise and Customs vide its notification dated 22-1-1975 had clearly permitted grant of rebate of excise duty even in respect o .....

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..... requirement of the language is clear and unambiguous. The provisions of Statute and the Notification, keeping in view the object and the purpose, had to be fully complied with in letter and spirit. The requirements are mandatory and are not procedural as is sought to be argued on behalf of the assessee. The Legislative intent, the object and purpose is to check the defrauding of the Government by the assessees resorting to similar double credits against single consignment by falsification of documents by various methods. The legislature only requires four particulars to be pre-printed, which in any event are within the prior knowledge of and pertains to the person issuing the invoice. Therefore, there is no justification for not complying .....

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