9911796707
TMI Blog1998 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Divn. K-I rejected rebate claims totalling Rs. 1,63,485/- in respect of AR 4 Nos. 08/SP/96 and 09/SP/96 both dated 5-2-1996. The date of export was 10-3-1996 and the claim was filed on 30-9-1996 after a delay of about 20 days beyond the statutorily prescribed six month time limit. The Commissioner (Appeals) set aside the Asstt. Commissioner's order for there is no evidence on record to suggest non-duty paid character of the exported goods and that the exports are not in dispute. He remanded the matter for re-examination by the original authority and for issue of another order. 3.The applicant Commissioner's grounds of appeal is based on the Clause (iv) of the Notification No. 41/94-C.E. (N.T.), dated 22-9-1994 specifying Section 11B ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court reported in 1988 (38) E.L.T. 720 (S.C.) wherein a distinction has been drawn between referential legislation merely containing reference to provision of another statute and referential legislation incorporating within itself provision of another statute. Secondly, there is a factual error in the revision application filed by the applicant Commissioner. That is, the manufacturers are the respondents in the case and the exporters are Raptakos Brett and Co. Ltd. The latter having delayed the documents the claim was delayed. 6.Govt. has carefully gone through the written and oral submissions. It is observed that Central Excise Rules, 1944 were issued in exercise of powers conferred under Sections 6, 12 and 37 of the Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.) holding that even Articles 226 and 227 of the Constitution do not clothe the High Courts for directing the authorities to act contrary to law. 8.Even on merits whether the delay caused by the exporters in forwarding the export documents to the respondents on account of ill health of an employee could be condoned is to be answered in the negative. 9.In the result the revision application filed by the applicant Commissioner succeeds. Govt. would set aside the Order-in-Appeal No. SDK (264) 264/97, dated 6-1-1998 passed by the Commissioner (Appeals), Mumbai and restore the Order-in-Original No. K-I/505/1996, dated 19-12-1996 passed by the Asstt. Commissioner, Divn. K-I. 10.It is ordered accordingly. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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