TaxTMI 
TaxTMI 
2010 (10) TMI 886
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.... as on scrutiny of the said claim, it was observed that, as per the Central Excise Invoice No. 3 of M/s. Navbharat Engineers, Bangalore, the date of removal of the goods from the above registered dealers premises has been shown as 19-4-05 and goods originally manufactured by M/s. Crompton Greaves and cleared vide Invoice No. 409, dated 29-3-05 and as per the Bill of Lading No. GOSU NHV 50496, the date of sailing has been shown as 22-11-05. Manufacturer's name, address and registration No. is not mentioned in ARE-1. Triplicate copy of ARE-1 is not received in respect of the rebate claim. In terms of Notification No. 40/2001 (N.T.), dated 26-6-01 read with Rule 18 of the Central Excise Rules, 2004 and Section 11B of the Central Excise Act, 19....
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....-6-01 and for contravention of Board Circular No. 294/10/97-CX, dated 30-1-97. 3. Aggrieved by this order-in-original, the applicant filed an appeal with the Commissioner (Appeals) who rejected the same. 4. Aggrieved by this order-in-appeal, the applicant has filed this revision application on the following grounds : 4.1 In rejecting the order-in-appeal. Commissioner (Appeals) held that the-applicants did not follow the procedures under CBEC Circular No. 294/10/97-CX, dated 30-1-97 which stipulates removal of goods for export under supervision of the jurisdictional Range Superintendent after verification of identity of goods and their duty paid character. The applicants, due to oversight and ignorant of this rule rem....
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....s to avoid export of duties and taxes. 4.4 The procedure/conditions stipulated in the Notification/Circular are not mandatory. Therefore, violations are ill founded and misconceived and hence not sustainable in view of the CBEC's supplementary instructions. 4.5 Chapter 8 of CBEC's Manual of Supplementary Instructions, 2005 laid down the procedure relating to export under claim of rebate at Part-I, para-1, column (ii) (conditions relating to the export) "In certain cases, the Board may issue instructions/procedures for exporting the duty paid goods from a place other than the factory or warehouse. In this regard, a general permission has been granted in respect of goods where it is possible to correlate the goods and their du....
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..../s. Krishi Rasayan Exports Pvt. Ltd., Kolkatta vide their Order No. 313/07, dated 18-5-07 held that substantial benefit of rebate should not be denied on procedural/technical infractions. 5. The case was listed for personal hearing on 27-8-10. which was attended by Shri R.K. Sharma, Senior Counsel and Shri Ranjeet Kumar Singh, Consultant on behalf of the applicant who reiterated the grounds of revision application. 6. Government has considered both oral and written submissions of the applicant and also perused the orders passed by the lower authorities. 7. From the perusal of records. Government observes that the rebate claim was rejected mainly on the grounds as the applicant failed to export the goods within six mo....