2008 (9) TMI 781

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..../2008 in E/521/2008 OIO No. 15/2008 dated 13-6-2008 Rs. 1,33,96,220/- 2 E/St/248/2008 in E/381/2008 OIO No. 08/2008 dated 27-3-2008 Rs. 2,50,75,583/- 3 E/St/304/2008 in E/462/2008 OIO No. 09/2008 dated 28-3-2008 Rs. 2,77,86,802/- Interest also has been demanded. 2. Shri B.N. Gururaj, the learned Advocate, appeared on behalf of the appellants. Ms Joy Kumari Chander, the learned JCDR representing the Revenue. 3. We heard both sides. 4. The appellants obtained certain inputs, took Cenvat credit and manufacture the final products. The final products were cleared on payment of duty by utilizing the Cenvat credit and were exported under the DFIA Scheme (Duty Free Import Authorization). L....

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.... in original. Respondent ought to have exercised power of review under Section 35E(2) and directed filing appeal. Issue of show cause notice u/s 11A without jurisdiction. Power under Section 11A can be exercised only by the refunding authority or any authority below CCE. 5.1 During the course of hearing, the learned Advocate said that the appellants had not at all used any imported inputs. 6. The learned JCDR stated that in terms of the policy in para 4-4.1 of the Foreign Trade Policy 2004-2009, no Cenvat credit facility shall be available for inputs either imported or procured indigenously against the authorization. The learned Advocate replied to the above point by urging that no Cenvat credit will be available only for th....

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....06-Cus. dated 1-5-2006 is also reproduced herein below : "(v) that the export obligation as specified in the said authorization (both in value and quantity terms) is discharged within the period specified in the said authorization or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorization and in respect of which facility under Rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 or Cenvat credit under Cenvat Credit Rules, 2004 in respect of materials imported/procured against the said authorization has not been availed". ....