TaxTMI 
TaxTMI 
2014 (12) TMI 996
X X X X Extracts X X X X
X X X X Extracts X X X X
....18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-Central Excise(NT) dated 06.09.2004, in respect of Central Excise duty paid on goods exported to different countries on the strength of ARE-1 is mentioned in the respective rebate claims. which were duly sanctioned. In respect of the goods exported against the impugned ARE-1s, the applicant had shown purchase of inputs mostly from the unit situated in J&K, who were availing area based exemption under Notification 56/2002 & 57/2002-CE both dated 14.11.2002. The applicant was availing the Cenvat Credit of duty paid on the inputs shown to have been procured from the J&K region under the provision of Rule 12 of the Cenvat Credit Rules, 2004. 2.1 The adjudicating authority ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e applicant in March 2010 and the same is pending adjudication. Unless the matter of fraudulent availment of CENVAT credit attains finality after adjudication proceedings of the aforesaid Notice, the duty paid on export goods from CENVAT credit cannot be held irregular causing denial of rebate admissible under Rule 18 of the Central Excise Rules, 2002 (hereinafter referred as" the Excise ). The aforesaid-notice also proposes recovery of Rs. 23,42331/- against alleged erroneous rebate sanctioned to the Applicant vide the original sanction orders under reference and appeal. Thus, the Commissioner (Appeals) has erred in holding that sanction of rebate claim was pre-mature. 4.2 The Applicant further submits that in the instant case goods were ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 4.4 The above contention of the applicant also gets support from the fact that central excise law provides different channels for hearing second, stage appeals in the matters of rebate of duty and recovery O irregular CENVAT credit as under: * Second stage appeals in relation to rebate claims are to be heard by the Government of India through its Joint-Secretary (RA) as revision matters, and * Second appeal regarding admissibility of CENVAT credit on inputs, capita goods and input services and recovery thereof are to be heard. by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") and Hon'ble Supreme Court in case-of further appeals. 4.5 The Applicant submits that in case the contention of department to the extent t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al Consultant on behalf of the applicant who reiterated the grounds of revision application. During the course of hearing, the applicant pointed-out certain factual infraction in impugned orders-in-appeal and submitted a written submission in this regard. The applicant stated that the Impugned orders-in-appeal wrongly mentioned that show cause notice C.No.IV-CE(9)CP/Mentha Enquiry/08/08/Pt.9A/1119 dated 15.1.2010 pertains to order-in-original No.29/Addl. Commr/M-II/2011 dated 31.3.20111 and that actually vide the said order-in-original dated 31.3.2011 show cause notice No. C.No.IV-CE(9)CP/Ansar/M-II/09/06/Pt.1 dated 12.9.2007 was adjudicated. 6. Government has carefully gone through the relevant case records/available in case files, oral &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9/06/Pt.I dated 12.9.2007, is adjudicated. The applicant also stated that show cause, notice dated 15.1.10 is-still pending for adjudication before the Commissioner (Adjudication), Central 9. On perusal of documents submitted during the course of hearing, Government finds that. para 36 of copy of order-in-original No.29/Adds. Comm-IM-11/2011 dated 31.3.2011 mentions show cause, notice bearing C.NO.N-CE(9)CP, Ansar/M-IF/09/06 dated 12.9.2007 .,which: pertains to demand of fraudulently availed credit from November 2005 to 31.3.2006. The show cause notice C.No.W-CE(9)CP/Mentha Enquiry/08/0&/Pt.99Af1f.19 dated 15.1.2010 pertains to period April 2006'to March 2009. Commissioner (Appeals) has rejected the appeals of the ap....