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TMI Blog1992 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee cannot get that relief under the Notification made under Rule 12. In this view it makes no difference whether the billets had suffered any duty or not. There are no grounds to interfere with the orders of the Tribunal and appeal dismissed. - 3074 to 3116 and 3368 to 3370 of 1984 - - - Dated:- 14-10-1992 - S. Ranganathan, V. Ramaswami and B.P. Jeevan Reddy, JJ. [Judgment per : V. Ramaswami, J.]. - These appeals under Section 35-L of the Central Excises and Salt Act, 1944 are filed against the orders of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (CEGAT) in order Nos. 10 to 55/84-B, dated 5-1-1984. The appellants at all material times were carrying on business as re-rollers of iron and steel products. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Rs. 330/- per metric ton equivalent to the duty on billets. In respect of the remaining 21 claims, notices were issued as to why their claims to the extent of Rs. 330/- per metric ton, should not be disallowed. After hearing the appellants the Collector passed the orders demanding the return of the excess amount involved in the 25 show-cause notice and reducing the claim for rebate in the remaining 21 cases and restricting the rebate to the sum of Rs. 120/- per metric ton paid on M.S. Flats when the goods were cleared from the factories. On rejection of the appeals preferred against these-orders by the Central Board of Excise and Customs the, appellants preferred appeals to CEGAT. After a consideration of the relevant notifications all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods exported having purchased from the major steel plants, above referred to, excise duty shall be deemed to have been paid. He also contended that the appellants produced the invoices showing the payment of central excise duty on the billets at the appropriate rate before the Collector but the Collector wrongly refused these documents and also wrongly held that they do not establish payment of duty. 3. Rule 12 of the Central Excise Rules, 1944 provides that "the Central Government may, from time to time, by notification in the Official Gazette, grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e established, from Central Excise records, to the satisfaction of the Collector...." TABLE Serial No. Excisable goods Destination Extent of rebate Limitation and conditions pertaining to particular excisable goods xxx 7A Iron or steel products falling under Item No. 26AA of the First Schedule to the Central Excises and Salt Act, 1944. Any country or territory outside the India excluding Nepal, Bhutan and Sikkim The whole The rebate specified in column 4 shall not apply to any article in respect of which rebate of duty is allowed under the First Schedule to the Customs and Central Excise Duties Export Drawback (General) Rules, 1960 or under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable commodity or that the duty paid on the excisable commodity exported include the duty paid on billets or that the effective rate was Rs. 450/- per metric ton. On the other hand the Notification being one under Rule 8 M.S. Flats shall be deemed to have been'"exempted" from payment of part of the duty leviable, thereby dearly establishing that M.S. Flats is a completely different excisable product and the rate of duty payable was Rs. 120/- per metric ton. The rebate is with reference to the actual amount of the duty paid at the time of clearance of the finished products from the factory for export. 5. Though under the Notification 197/62 the rebate is of "the duty paid on the excisable goods", the learned counsel for the appellant argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods of any class or description manufactured, in, and exported from, India or the State of Pondicherry, or shipped as provisions or stores for use on board a ship proceeding to a foreign port, a rebate should be allowed of duties of excise chargeable under the Act in respect of any material of a class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that a rebate shall be allowed in respect of such goods subject to such conditions and limitations as regards the class and description of goods, class and description of materials used for the manufacture thereof, destination, mode of transport, and other allied matters as may be specified in the notification: P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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