1996 (4) TMI 140

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..... o. 455/95 (189-Ahd.)/Collr.(A)/Ahd., dated 21-11-1995 passed by Commissioner (Appeals), Ahmedabad. 2. Briefly stated M/s. Aggarwal Exports (respondents) exported made up articles to Sweden, under Rule 191A of the Central Excise Rules, 1944 and claimed Rs. 84,550.40 by way of rebate claims of Central Excise Duty paid on the processed fabrics used in the manufacture of exported goods. Asstt. Commis .....

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..... rtment is put to extreme hardships'. 4. Government has gone through the records of the case. Sub-rule (9) of Rule 191A ibid clearly lays down that rebate claims are to be lodged with the Asstt. Collector of Central Excise concerned having jurisdiction over the factory of manufacturer where exported goods were manufactured. A perusal of Form 'C' being Application for rebate of duty on excisable go .....

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..... re grant of any permission to work under Rule 191A regarding 'the licensed factory or factories from which the excisable goods are to be brought.' Such information is invariably available with the applicant-Commissioner and could be made use of even to verify the authenticity at the consignor's end. 6. In view of the foregoing discussions, Government observes that the grounds for revision does no .....

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