TaxTMI 
TaxTMI 
2015 (4) TMI 71
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....ase are that respondent had filed a Rebate claim for Rs. 48,820/-. The rebate claim was rejected vide order-in-original on the ground that the basic requirement of Rule 18 ibid for considering rebate claim that the goods should be exported, has not been fulfilled by the claimant in as much as they have short shipped 92 cartons out of the total 535 cartons mentioned on the ARE-I No.33/04-05 dated 10.06.2004. Though the said fact of short shipment was brought to the notice of the exporter, he did not submit any clarification before the adjudicating authority; and also that it was not possible to ascertain the exact quantity and quality of processed fabrics short-shipped on the basis of available records as there was not serial number of carto....
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....y and quality of processed fabrics short-shipped quantity on the basis of available documents on records, as no serial number of cartons have been mentioned in this short shipment notice." Above findings of the adjudicating authority supports the stand of the department that the carton serial number on the short shipment notice has been manipulated subsequently to substitute the missing details of serial number of short shipped cartons in order to suit their claim. 4.3 The short shipment notice presented before the Appellate authority does not clearly establish that the short shipment of 92 cartons did not relate to the ARE-I No.33/04-05 dated 10.06.2004. 4.4 On being asked by Assistant Commissioner (Rebate), Central Excise, Mumbai-III v....
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.... for the rebate in question. Now the applicant department has filed this revision application on the grounds stated in para (4) above. 9. Government observes that the original authority mainly rejected the rebate claim on the grounds that respondents short shipped 92 cartons out of total 535 cartons mentioned in ARE-1 and it was not possible to ascertain the exact quantity and quality of processed fabrics short shipped on the basis of available record. Government finds that the appellate authority has discussed this issue and observed as under: "I have carefully gone through the case records & averments made in the appeal. the rejected rebate claim of Rs. 48820/- under the impugned order pertains to ARE-1 No.33/04-05 dated 10.6.04 vide wh....