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TMI Blog2024 (11) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... e direction of the Original Authority in directing the fixation of brand rates of drawback is in order? HELD THAT:- Drawback which is rebate of duty paid on excisable goods used in the manufacturer of export fabrics, term used refers to the actual quantity of goods used in the manufacture. The justification for this method adopted by the respondent has also been reproduced at para 15.03 and thereafter, the Original Authority observes that there was sufficient force in the contentions of the assessee since the exporter cannot manufacture exact quantity of fabric required for export under a particular consignment and that the export items are always subject to rigorous quality test and inspection. We find that the incidence of duty suffered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... method based on the input output norms as envisaged in the SION and the calculation so made for fixing the brand rate of due drawback appears to have been certified by the field officers, and the claim was submitted after verification to the Drawback Directorate, New Delhi, as appearing in impure order. Moreover, we find that the method adopted by the receipt, respondent appears to be consistent, which fact has also not been disputed by the Revenue. Allegation of reverse calculation alleged by the Revenue - As we find that the input output ratio is prescribed by the SION, which is also recognized under law and hence the mode of calculation adopted by the respondent cannot be rejected. It is not the case as though said method was adopted de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the yarn consumption for a particular export based on SION which is nothing but a mere arithmetical reverse calculation and not the actual quantity of duty, paid inputs, etc. 2.2 Assessee appears to have filed a detailed reply dated 26.11.2013 justifying its claim. Satisfied with the reply filed by assessee and considering the requirements of the procedural Law, the Commissioner per the adjudication Order-in-Original dated 28.03.2014 directed the fixation of brand rates of duty drawback in respect of the applications filed by the assessee, by the appropriate authority. Aggrieved by the said direction, the revenue has preferred this appeal before us. 3. Heard Sri Anoop Singh, ld. Joint Commissioner for the appellant-Commissioner and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of actual inputs used. There is also no mandatory stipulation even in Rule 6 ibid insofar as the actual inputs used are concerned. Therefore, the insistence on the production of details pertaining to actual inputs is baseless. 5.2 He would also argue that it is practically not possible to arrive at the exact consumption of inputs used in the manufacture of export products since quantity of a few goods may be rejected in quality test and their raw material used which is yarn is measured in kilograms while the fabrics manufactured out of such young or measured in metres. Moreover, the Standard Input Output Norm [SION] is a standard norm which defines the number of inputs required to manufacture, and while fixing the SION for any ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported fabrics as per SION norms. Drawback which is rebate of duty paid on excisable goods used in the manufacturer of export fabrics, term used refers to the actual quantity of goods used in the manufacture. The justification for this method adopted by the respondent has also been reproduced at para 15.03 and thereafter, the Original Authority observes that there was sufficient force in the contentions of the assessee since the exporter cannot manufacture exact quantity of fabric required for export under a particular consignment and that the export items are always subject to rigorous quality test and inspection. 7.3 We find that the incidence of duty suffered at the input stage, in the absence of Modvat/deemed credit benefits should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON and the calculation so made for fixing the brand rate of due drawback appears to have been certified by the field officers, and the claim was submitted after verification to the Drawback Directorate, New Delhi, as appearing in paragraph 15.10 of the impure order. Moreover, we find that the method adopted by the receipt, respondent appears to be consistent, which fact has also not been disputed by the Revenue, which has also been extracted in detail in para 16.02. 7.5 Insofar as the allegation of reverse calculation alleged by the Revenue, we find that the input output ratio is prescribed by the SION, which is also recognized under law and hence the mode of calculation adopted by the respondent cannot be rejected. It is not the case as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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