TaxTMI 
TaxTMI 
2013 (5) TMI 795
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....-Swift Laboratories Ltd., Derabassi are registered with the department for manufacture of bulk Drug falling under Chapter 29 of Central Excise Tariff Act, 1985. They are availing Cenvat credit on Inputs and Capital Goods under the Cenvat Credit Rules, 2002 and also exporting their final products under claim for rebate. They have filed a rebate claim for Rs. 3,54,338/- under Rule 18 of the Central Excise Rules, 2002 for the goods "Clarithromycin Granules (Suspension Grade) 33%" exported against ARE-1 No. 17/2008-09, dated 28-4-2008 to Mexico after debiting duty amounting to Rs. 3,54,338/- including Education Cess against invoice No. E-017, dated 28-4-2008 from their Cenvat account vide RG-23A Part-II Entry No. 71, dated 28-4-2008. On perusal....
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.... stipulates that, the goods should be exported within six months from the date of clearance of goods from factory. It is clear that the party by not exporting the goods within six months from the date of clearance has clearly violated the relevant notification for export of goods under rebate. 4.2 Further, the party can also request the Commissioner for extension of time limits if the conditions/circumstances so wanted. But, the party did not consider any need for that also and instead exported the goods after lapse a period of about 4 months from the last date for effecting export under the said notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 4.3 The reason for not effecting export by the party within the stipulated perio....
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.... Thus, the provision/conditions of notification must be read without any support, addition or subtraction of words not contained therein when it is clear and plain. The relevant extract is produced here :- "It is a well settled principle in law that the court cannot read anything into a statutory provision or a stipulated condition which is plain and unambiguous. A statute is an edict of the legislature. The language employed in a statute is the determinative factor of legislative intent. The intention of the legislature is primarily to be gathered from the language used, which means that attention should be paid to what has been said as also to what has not been said. As a consequence, a construction which requires for its support, additi....
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....d the appeal. Now the applicant department has filed this revision application on the grounds stated at para (4) above. 9. Government notes that the Condition No. 2(b) of the Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002 which reads as under : "The excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacturer or warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow :" As per the said provision, the goods are to be exported within 6 months from the date on which they are cleared for export from factory. The Commissioner has discretionary powe....