2009 (8) TMI 1033

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....ameer Chitkara, SDR, for the Respondent. ORDER These two sets of appeals are being disposed off by a common order as the issue involved is identical. Appellants is a merchant exporter who procure the goods from one M/s. Parshwanath Impex. The said goods were exported under claim of rebate. The said rebate claims filed by the appellants were sanctioned by the authorities in the year 2004. How....

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....ed the goods from them. He also produced on record the copies of registration and application filed by M/s. Parshwanath Impex for registration with the Central Excise authorities, giving details of residential address as well as his office address, based upon which the registration was given to them. As such, submits the Ld. Advocate that there is no justification for confirming the rebate claims ....

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....y the lower authorities. As regards non filing of appeal against the rebate sanctioned by the Original Adjudicating Authority, he submits that Revenue can raise demand within a period of five years from the relevant date, in terms of proviso to Section 11A of the Act. He submits that appeal could not have been filed against the rebate sanctioned in 2004, as the fact of non existence of manufacturi....

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....t. Even the appellant have not made any effort to show that the said manufacturer was in existence in the year 2003-04, when they conducted their business with them. The Hon'ble Gujarat High Court in the case of Sheela Dyeing & Printing Mills Pvt. Limited v. CCE, Surat [2008 (232). E.L.T. 408 (Gujarat)] has held that it is for the assessee to take reasonable steps to ensure the identity and addres....