2012 (11) TMI 1066

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....ons have been filed by the M/s. Themis Medicare Ltd., Haridwar against the Order-in-Appeal Nos. 3&4-CE/MRT-I/10-11, dated 30-3-2011 passed by Commissioner of Central Excise (Appeals), Meerut-I with respect to Orders-in-Original passed by Deputy Commissioner of Central Excise, Division, Dehradun. 2. Brief facts of the case are that the applicant engaged in the manufacture of excisable goods....

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....order rejected the rebate claim. 3. Being aggrieved by the said Orders-in-Original, applicant filed appeal before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 Admittedl....

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....ed in manufacture and export of goods in an area where all the manufacturing units are availing full exemption from excise provisions, may unintentionally make procedural lapses and, therefore, the denial of legitimate benefit due to minor procedural lapse is unjustified. Moreover, we had admitted to our mistake at the stage of filing rebate claim, our request for condoning such lapses is worth co....

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....application on grounds mentioned in Para 4 above. 8. Government observes that as per the Notification No. 21/2004-C.E. (N.T.) read with Chapter 8 of C.B.E. & C.'s Excise Manual of Supplementary Instructions, a manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-....