1998 (12) TMI 95 - CGOVT - Central Excise

Commissioner's Revision Applications rejected on time limitation grounds; Government upholds Commissioner (Appeals) decisions.

The Revision Applications filed by the Commissioner of Central Excise, Mumbai-I against Order-in-Appeal under the Central Excise Act, 1944 were rejected. ... Export rebate Issues:1. Revision applications against Order-in-Appeal under Central Excise Act, 1944.2. Rejection of rebate claims due to time limitation.3. Grounds of appeal by the applicant Commissioner.4. Personal hearing and submissions by the respondents.5. Observations by the Government on the case.6. Decision on the Revision Applications.Analysis:Issue 1: Revision applications against Order-in-Appeal under Central Excise Act, 1944The Commissioner of Central Excise, Mumbai-I filed revision applications against Order-in-Appeal No. SDK (708 & 709) 417 & 418/98 dated 8-5-1998. The applications were in response to the issuance of Show Cause Notice (SCN) under Section 35EE of the Central Excise Act, 1944 to M/s. Seema Silks & Sarees.Issue 2: Rejection of rebate claims due to time limitationThe Assistant Commissioner (Refunds) rejected rebate claims amounting to Rs. 5,176.81 for being filed beyond the prescribed six-month time limit from the date of export. The applicant Commissioner challenged this rejection, leading to the appeals before the Commissioner (Appeals) which were subsequently rejected.Issue 3: Grounds of appeal by the applicant CommissionerThe applicant Commissioner raised grounds of appeal, including errors in granting condonation based on test reports, the mandatory nature of the Disclaimer Certificate, and discrepancies in the vessel names in the Bill of Lading and corresponding documents.Issue 4: Personal hearing and submissions by the respondentsDuring the personal hearing, representatives of the respondents explained that discrepancies in documents were due to different descriptions as per invoice and shipping bills. They also highlighted the proper excise supervision of cutting and repacking activities for exports.Issue 5: Observations by the Government on the caseThe Government noted that the cutting and repacking activities for exports were known to the department and carried out under excise supervision. The acceptance of test reports and condonation of discrepancies were upheld based on the proper procedures followed during export.Issue 6: Decision on the Revision ApplicationsAfter considering the submissions and observations, the Government found no perversity in the Commissioner (Appeals) orders and decided not to interfere. Consequently, the Revision Applications filed by the applicant Commissioner were rejected.This detailed analysis covers the various issues involved in the legal judgment, outlining the grounds of appeal, submissions made during the hearing, government observations, and the final decision on the Revision Applications.