2013 (4) TMI 740

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....tioner is engaged in the manufacture of the vegetable oil and its by-products falling under chapter heading No.15 of the schedule to the Central Excise Tariff Act, 1985. The petitioner had filed a rebate claim of Rs. 9,49,776/- in respect of the duty paid on inputs used in export of the De-oiled cake. The Assistant Commissioner Central Excise, vide order dated 23.2.2010, had sanctioned the rebate claim. The appeal was preferred by the Department against the said order before the Commissioner (Appeals) and the Commissioner (Appeals) by order dated 11.8.2010 had allowed the appeal disallowing the rebate and holding that the rebate which was allowed is to be recovered with interest from the petitioner. The Revision preferred by the petitioner ....

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....ion with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rat of duty paid or payable on th materials so used, both in words and figures, in relation to the finished goods to be exported. (2) Verification of input-output ratio. - The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall ve....

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....atio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. In the instant case, the applicant failed to file any such declaration. Further applicant has contended that demand for declaration of input-output Norms for granting rebate is illegal and bad in law as the SION Norms as Notification No.21/2004 CE(NT) dated 6-9-20004 there is requirement of filing declaration and verification/approval of input-output norms. Therefore it is wrong to claim on the part of applicant that demand of such declaration is illegal. The CBEC Excise manual of supplementary instruction part-V para 3.2 of chapter 8, simply states that for the sake o....