2013 (7) TMI 75

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....td., Dehradun, UP is the respondent in this case. 2. Brief facts of the case are that the respondent engaged in the manufacture of excisable goods namely, medicines. They filed the input rebate claim under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 r/w Rule 18 of the Central Excise Rules, 2002 for duty paid by them on inputs used in the manufacture of export goods. Show Cause Notices were issued proposing to reject the rebate claim filed by the applicants on the ground that the applicants failed to incorporate self-certification on ARE-2's as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 read with para 5 of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 as amended. The adjudicat....

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....but in the present case this condition of the notification has not been fulfilled as the said party has effected export of their goods well before the permission granted by the Deputy Commissioner. Hence, the condition of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 has not been fulfilled in these cases. The Commissioner (Appeals) has failed to appreciate the basic ingredients of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 and rejected the departmental appeal. 4.2 The Commissioner (Appeals) has failed to appreciate the basic ingredients of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001. As per the condition of para (iii) of Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001, an exporter has to incor....

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....ations on grounds mentioned in para (4) above. 9. Government observes that as per the Notification No. 21/2004-C.E. (N.T.) read with Chapter 8 of C.B.E. & C.'s Excise manual of supplementary instructions, a manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. The applicant had earlier filed declarations in the month of March 2008. The input-output declarations were approved by department after exports. There is no dispute that any ....