2005 (8) TMI 504

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.... Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -   Nobody has appeared for the appellant. Accordingly, we have heard the ld. DR and have gone through the impugned order. 2. Appellant is engaged in the manufacture of goods falling under Chapters 28 and 29 of Central Excise Traffic Act and were availing the benefit of Modvat credit of duty....

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....ovisions of Rule 12 of Central Excise Rules, 1944. However, Revenue felt that the exported bulk drug was cleared at higher rate of duty of 20% instead of effective duty rate of 10% in terms of the notification with the sole intention of using the accumulated Modvat credit and as such, the rebate claim to the extent of duty extra paid was not admissible. Accordingly show cause notice for denial of ....

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....tifications. Accordingly he directed the appellant to deposit the excess rebate of Rs. 1,97,799.60 claimed by them on export clearances. Appeal against the above order did not succeed before Commissioner (Appeals). Hence, the present appeal. 5. We find that admittedly export clearances were made by the appellant by paying duty @ 20% ad valorem. No objection was raised by the Revenue at tha....