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TMI Blog2024 (10) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... les of Central Excise Rules, 1944 which are not applicable in the facts of the case and arrived at a conclusion by referring to the Rules 187, 187A and 187B of the Central Excise Rules, 1944 instead of referring to the Central Excise Rules, 2001 and subsequent Rules as well as the condition Nos. 2 (e) and 2 (h) of the Notification No. 19/2004 dated 06.09.2004 issued under Rule 18 of the Central Excise Rules, 2002. The impugned order dated 13.12.2021 passed by the Revisional Authority set aside, and the Revisional Authority is hereby directed to decide the Revision Applications afresh de-novo after giving adequate opportunity of hearing to the petitioners as well as considering the Central Excise Rules, 2001 and subsequent Rules and the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11BB of the Central Excise Act on delayed rebate/refund of Rs. 67,73,865/- for the period of 3 months after the date/s of rebate claim/s till actual payment of the rebate benefit; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Respondents to pay to the Petitioner benefit of rebate of Rs. 67,73,865/- on terms and conditions that may be deemed fit by this Hon'ble Court; (D) An ex-parte ad-interim relief in terms of para 13 (C) above may kindly be granted. (E) Any other further relief that may be deemed fit in the facts and circumstances of the case may also please be granted. 3.1. The brief facts of the case are that the petitioners had exported 21 consignments of Pan Masala th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his petition. 4.1. Learned advocate Mr. Amal Dave for the petitioners submitted that the Revisional Authority while rejecting the Revision Applications filed by the petitioners has taken into consideration the Central Excise Rules, 1944 which are rescinded by the Central Excise Rules, 2001 and subsequent Rules. It was further submitted that the question before the Revisional Authority was with regard to non-admissibility of the rebate claims in view of the Condition Nos. 2 (e) and 2 (h) of the Notification No. 19/2004 dated 06.09.2004 as amended. It was submitted that by Central Excise Rules, 2001 and subsequent Rules, 2002, the Central Excise Rules, 1944 were superseded with effect from 1st day of July, 2001. It was submitted that even the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revisional Authority and the Revisional Authority is hereby directed to decide the Revision Applications afresh de-novo arising out of the Order-in-Appeal No. 67 to 87 (AK)CE/ JPR/2016 dated 06.04.2016 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur after giving adequate opportunity of hearing to the petitioners as well as considering the Central Excise Rules, 2001 and subsequent Rules and the Notification No.19/2004 dated 06.09.2014 issued under Rule 18 of the said Rules. 8. We clarify that we have not considered the merits of the case and the Revisional Authority shall decide the Revision Applications filed by the petitioners in accordance with law. 9. This petition is accordingly disposed of. Notice is discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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