9911796707
TMI Blog1997 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 12A of the Central Excise Rules, 1944 by the applicants on the grounds of non-renewal of registration for the year 1992 required under Notification No. 409/86-C.E., dated 9-9-1986 issued under the extant Rule 12A ibid and that the endorsement "Not for Export" made in Borker's contract. Vide Order Nos. 38/95 and 46/95 the Asstt. Commissioner had held that the applicant had not produced documentary evidence to establish that no drawback had been claimed in respect of export of blended tea. On appeal while the impugned order upheld the Asstt. Commissioner's findings, regarding non-renewal of registration for the year 1992 it did not find the order of the original authority to be in order in respect of rejection of the claims on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Advocate also distinguished the ratio of Mysore Metal Industries v. Commissioner of Customs, Bombay - 1988 (36) E.L.T. 369 (S.C.) = 1988 (17) ECR 636 (S.C.) relied upon by the appellate authority to aver that it was in connection with grant of exemption and not rebate. 4.Govt. has gone through the records of the case. The question for determination before the Govt. is whether (i) the non renewal of the registration under Rule 12A and (ii) the grant of drawback on packing material and not on the export of tea would affect the substantial claim for rebate upon exports of tea. 5.Records reveal that the applicants had filed letter dated 11-12-1991 seeking renewal of registration under Rule 12A for export under claim of rebate for bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d varnished) (imported). The applicants vide Annexure 'C' to their letter enclosed copies of Ministry's letter F. No. 601/101/3/88-DBK (BANG-2), dated 30-1-1990 and F. No. 601/101/3/88-DBK(BANG-10), dated 6-3-1990, according to which the rate of drawback per 1000 tea bags was fixed as Rs. 34.10 (Rs. 33.75-Customs and Rs. 0.35-Central Excise) in respect of Shipping Bill Nos. 00782, dated 23-6-1988 and 001233, dated 26-8-1988 and Rs. 19.70 (Rs. 19.35-Customs Rs. 0.35-Central Excise) in respect of exports between 27-8-1988 to 31-12-1989, with total quantity restriction of 1,34,06,400 tea bags. 7.Regarding drawback claimed on packing materials and its consequential impact on the rebate claim under Rule 12A ibid the following observations ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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