2006 (11) TMI 32

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...., Double rectified Peppermint Oil, Mint Flavours all of which are excisable goods. The inputs purchased by the Petitioner and used in the manufacture of the aforementioned excisable goods include Dementholised Oil (DMO) and Menthol. The Petitioner states that it has exported its final products, manufactured by using the excise duty paid inputs, to certain notified countries and is, therefore, elig....

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.... applications, the Respondents, on 23-6-2006 and 6-7-2006 issued to the Petitioner show cause notices alleging that the process adopted by it does not amount to manufacture and hence the rebate claims were not admissible. These SCNs pertain to only some of the final products, i.e., Menthol BP/Menthol USP, Essential Oil Mint Blend, Flavouring materials Mint Blend and Liquid Menthol. 4.However, a....

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.... was found that the quantities of inputs allegedly obtained by the Petitioner from manufacturers in Jammu and Kashmir were insufficient to cover the entire input requirements utilised for the manufacture of the final products in respect of which the excise duty rebate has been claimed by the Petitioner. The Respondents have also learnt that a large proportion of the inputs has been procured from m....

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....itioner forthwith subject to the furnishing of an affidavit of undertaking given to this Court by the Managing Director of the Petitioner company indicating that none of the immovable assets of the Petitioner shall be alienated without the leave of the Court. The affidavit of undertaking shall further categorically state that in the event that it is found that the Petitioner is not entitled to 80%....