2011 (5) TMI 784

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....artment. [Order]. - This revision application has been filed by the Commissioner, Central Excise, Allahabad, against the orders-in-appeal No. 119, 120, 121-CE/ALLD/08, dated 29-12-2008 passed by the Commissioner (Appeals) Central Excise and Service Tax, Allahabad with respect to orders-in-original No. 30, 31 & 32. Reb/07-08, dated 9-4-2008 as passed by the jurisdictional Assistant Commission....

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..... 4. Being aggrieved by the impugned order-in-appeal, the applicant, department has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds :- 4.1 The Commissioner (Appeals) does not appear to have taken into consideration the fact that the export goods in the case are glass beads which are exempt from duty. ....

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....gh ARE-1 application could not be ascertained. 4.2 The case laws relied by the Commissioner (Appeals) deal with exemption notification whereas Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 under which the goods are exported prescribes procedure only. It does not give any exemption from duty. Thus, these case laws are not relevant in the present case. 5. A Show Cause Notice w....

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....rnment observes that the original authority had rejected the rebate claim only on the ground that the Respondent exported their goods under form ARE-1 instead of ARE-2. Government further observes, that export of goods and their duty paid nature has not been disputed. Further the Respondents had submitted prior declaration and ratio of consumption of input in the final product. They intimated the ....