Excise rebate on exports from a depot was allowed where procedural deviation was only technical.

Rebate under Rule 12 of the Central Excise Rules, 1944 remained available where duty-paid excisable goods were exported from a sales depot instead of the factory, because the applicable Board circular permitted such exports subject to compliance with Central Excise Officer requirements. The departure from export at factory premises was treated as a technical procedural breach, not a defect affecting substantive eligibility. As the goods were exported in the prescribed manner and the procedural conditions were substantially met, rebate was admissible and the Revenue's objection failed.

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Issues: Whether rebate under Rule 12 of the Central Excise Rules, 1944 was admissible when the excisable goods were exported from a sales depot instead of the factory premises.

Analysis: The relevant Board circular permitted rebate of excise duty even where goods were exported from a place outside the factory premises, subject to compliance with the satisfaction of the Central Excise Officers. The deviation from export from the factory was treated as a technical breach. The procedural lapse did not affect the substantive eligibility for rebate on duty-paid goods exported in the prescribed manner.

Conclusion: Rebate was held admissible, and the Revenue's challenge failed.

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