2011 (1) TMI 388

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....mi for Shri Y. Hariprasad, CGC, for the Respondent. [Order]. - Petitioner has sought for quashing annexure K passed by the Assessing Authority under Section 35EE of the Central Excise Act, 1944 as illegal and contrary to Rule 19 of the Central Excise Rules, 2002 read with notification dated 26-6-2001 and Section 11B of the Central Excise Act and to hold that the petitioner is entitled to reb....

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....fund of the duty paid came to be rejected against which, appeal was preferred. The Commissioner for Appeals allowed the claim of the petitioner. Thereafter, the Assistant Commissioner extended the rebate against which, the Department filed revision. The Joint Secretary, acting under Section 35EE of the Excise Act, 1944, allowed the revision thereby setting aside the order of the Commissioner allow....

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....n be exported without payment of duty from the Factory or Warehouse, if approved by the Commissioner. 5. In the case on hand the Commissioner for Appeals having rightly considered that incidental articles would not come within the duty liability, has exempted payment of duly on the incidental articles used for the purpose of exporting readymade garments. Explanation to Rule 18 includes the....