2014 (2) TMI 54

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....olkata-I Commissionerate. 2. Brief facts of the case are that the applicant had exported two consignments of the duty paid manufactured goods vide ARE-1 No. 260/05-06, dated 23-12-2005 and 265/05-06, dated 27-12-2005 with supporting invoices bearing nos. 373 & 374 both dated 23-12-2005 and 381 & 382 both dated 27-12-2005 and filed a claim of rebate of Central Excise Duty to the tune of Rs. 1,49,280/- under Rule 18 of the Central Excise Rules, 2002 dated 6-9-2004 along with all the relevant documents within the prescribed time by observing all the procedures under Central Excise Law. After due process of adjudication, the jurisdictional Assistant Commissioner of Central Excise rejected the claim on the ground that the date of exporta....

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....p;   CCE & Cus., BBSR-I v. Birla Tyres - 2005 (179) E.L.T. 417 *       Harison Chemicals - 2006 (200) E.L.T. 171 (G.O.I.) *       Barot Exports - 2006 (203) E.L.T. 321 (G.O.I.) *       UOI v. Kamlakshi Finance Corpn. Ltd. - 1991 (55) E.L.T. 433 (S.C.) *       Circular No. 3/92-JC, dated 8-7-1992 (F. No. 390/111/92-JC) *       Modern Process Printers - 2006 (204) E.L.T. 632 (G.O.I.) *       CC & CE, Nagpur - 2006 (200) E.L.T. 175 (G.O.I.) 5. The case listed for personal hearing on 28-7-2011 & 25-8-2011 was attended by Shri Arun K....

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....re cleared for export from factory of manufacture. In this case, said condition is not complied with. 9. Government has gone through the case laws cited by the assessee. In the matter of Commissioner of Central Excise BBSR-1 v. Birla Tyres and GOI v. M/s. Harison Chemicals cases reported in 2005 (179) E.L.T. (417) (Tri.-Kol.) and 2006 (200) E.L.T. 171 (G.O.I.) respectively are not applicable in the instant case because in the first case goods were originally cleared for home consumption which was subsequently cleared for export and the party had prayed for extension of time for not exporting of the said goods within the period of six months in terms of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 which was allowed by the pro....