2015 (1) TMI 893

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....1) (2) (3) (4) 1. 195/186/12-RA No.US/483/RGD/2011 dated 22.12.11 1599/2010.11/AC(Rebate) (Raigad) dated 17.1.2011 passed by the Dy. Commissioner of Central Excise, Raigad 2. 371/32/DBK/12-RA No.US/465/RGD/2012 dated 3.8.12 Raigad/ADC/1174/11-12 dated 8.1.2012   2. Brief facts of the cases are that the applicants filed rebate claim of Rs. 226671/- which was sanctioned by the Deputy Commissioner of Central Excise vide order-in-original dated 17.1.2011 mentioned at Sr.No.(1) of table above. The department filed appeal against said order-in-original dated 17.1.2011 before Commissioner (Appeals) on following grounds: i) The assessable value in ARE-1 No.34 dated 21.2.2008 was Rs. 944993/- whereas th....

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....971/- whereas value in the ARE-1 No. 34 dt 21/02/2008 was.Rs.9,44,993/. In this regard, the applicant submit that the Invoice and ARE-1 were showing the amount as Rs. 9,44,993/- and through oversight the amount was shown in Shipping Bill at Rs. 56,971/-. This clarification was given to the Rebate sanctioning authority at the time of filing the rebate application and also to the deficiency memo. On due verification of the records with Bank Realization Certificate produced, the rebate is sanctioned as appearing in the order in original. 3.2 With regard to the Notification No.43/2001 CE(NT) dated 26/06/2001 and 21/2004 CE (NT) dated 06.06.2004 mentioned in the ARE-1. The Additional Commissioner of Central Excise further erred in demanding t....

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..... 6. Government observes that the applicant's rebate claim of Rs. 226671/- was initially sanctioned by the Dy. Commissioner (Rebate), Raigad vide order-in-original dated 17.1.2011. The department preferred appeal against rebate sanctioning order dated 17.1.2011 before Commissioner (Appeals), who vide order-in-appeal dated 22.12.2011 set aside the said order-in-original dated 17.1.2011 and allowed department's appeal. Consequently, Addl. Commissioner of Central excise vide order-in-original dated 30.1.2012 confirmed the demand of erroneously sanctioned rebate of Rs. 226671/-. The applicants filed appeal before Commissioner (Appeals), who vide order-in-appeal dated 3.8.2012, rejected the same. Now, the applicant has filed these two....