TaxTMI 
TaxTMI 
2012 (6) TMI 1
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....er, Central Excise, Division-II, Ludhiana. 2. The brief facts of the case are that the Applicant are engaged in the export of excisable goods after procuring the same from the manufacturer. They filed a rebate claim for Rs. 19,15,805/-. On scrutiny of the rebate claim it was observed that they had not submitted the original and duplicate copies of ARE-1 required to be filed as para 8.3 (iii) and 8.4 of Chapter 8 of the C.B.E.C. Central Excise Manual and Supplementary Instructions and also that no documents in respect of final proof of export of goods and also showing the relevant date were submitted. On those grounds the rebate claim was rejected by the Assistant Commissioner, Central Excise Division-II, Ludhiana through the process o....
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....ng search and seizure conducted in the premises of the Applicant on 28/29-6-2006 by the preventive unit of the Central Excise Commissionerate, Ludhiana and during the raid the entire record along with computer systems of the Applicant were seized without providing the photocopies of the resumed record at that point of time. 4.4 It is well-settled law that unless export of goods or payment of duty is disputed, the incentive of rebate cannot be denied for technical discrepancies. In support of our contention we rely on the following case laws :- 2006 (205) E.L.T. 1027 (G.O.I.), M/s. Cotfab Exports 1994 (74) E.L.T. 905 (Tri.), C.C.E., New Delhi v. Bhayana Electronics Industries (P) Ltd. 4.5 That the Respondent has also failed to ....
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...."ARE-1". Government notes that as per Para 3(B)(1) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of Central Excise Rules, read with Para 8.4 of Chapter 8 of C.B.E.C. Excise Manual of Supplementary Instructions, the goods shall be exported on the application in Form ARE-1 specified in the annexure to Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and procedures as specified in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 shall be followed. So, it is clear that ARE-1 is the basic and essential export document for such exports for which impugned rebate claims have been filed. The ARE-1 form is an application for removal of excisable goods for export. As per procedure prescribed in the Notification N....
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.... benefits. This has never been the policy of the Government and it is in this spirit of this background that Hon'ble Supreme Court in case of Sharif-ud-Din. Abdul Gani, AIR 1980 S.C. (303) & 2003 (156) E.L.T. 168 (Bombay) has observed that distinction between required forms and other declarations of compulsory nature and/or simple technical nature is to be judiciously done. When non-compliance of said requirement leads to any specific/odd consequences then it would be difficult to hold that requirement as non-mandatory. As such there is no force in the plea of the applicant that this lapse should be considered on a procedural lapse of technical nature which is condonable in term of case laws cited by applicant. The Hon'ble Supreme Court in ....