2000 (6) TMI 181

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.... Respondents. [Order per : Justice K. Sreedharan, President]. -  This appeal is at the instance of the Revenue. Short facts which are necessary for disposal of this appeal are as follows. 2. Respondent in this appeal, M/s. M.F. Rings & Bearing Races Ltd., submitted 23 rebate claim applications for rebate of duty of Rs. 29,58,728/- paid from RG 23A Pt. II on finished goods namely, carb....

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....ssible. He, therefore, issued a show cause notice dated 15-6-1998 asking them why the rebate claim of duty paid on value of freight, insurance and commission/discount should not be rejected. The exporter filed detailed objections. The adjudicating authority, while passing the Order-in-Original No. 222/98-99, dated 25-8-1998, disallowed rebate claim of Rs. 5,30,081/- under Section 11B of the Centra....

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.... to doubt the correctness of that decision either. In such a situation, this Tribunal is to follow its earlier decision. Following that decision, we hold that the order passed by Commissioner in appeal does not call for any interference. Exporter paid duty on amounts falling outside the purview of Section 4 of the Excise Act. We do not find any justification on the part of the Department to approp....