2015 (11) TMI 819

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....on No. 21/2003 dated 01.03.2003 and the refund can be granted if its proven under cirtification of ACCE that the impugned goods were used fully for intended purposes as per the Registration Certificate. The Revenue being aggrieved by the impugned order of the Commissioner (Appeals) has filed the present appeal. 2. The brief facts of the case are that M/s. Medreich Sterilab Ltd., Bangalore, the respondent assessee had imported 325 kgs. of Chlorohydrate Aniodorone and cleared the goods filed under the Bill of Entry No. 550344 dated 28.06.2003. On assessment under CTH 29329900 and padi duty @ 25%+16%+4% and paid Rs. 18,84,953/-. Later on the assessee claimed that they were eligible for concessional rate of duty @ 5% under Sl.No. 80(B) of Cu....

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....has to file an application to obtain the benefit. He further submits that Rule 3 & 4 are condition precedent to avail the benefit under Notification No. 21/03. The revenue in its grounds of appeal has mentioned that It therefore appears that the importers have misrepresented the facts before the Central Excise Authorities by stating the the intend to import the material(in future), whereas they had already imported and cleared the material on payment of duty on merits.The Ld.AR relied on the following decisions in this regard. 1. Samtel Color Ltd. Vs. CCE, Meerut 2000 (126) ELT 1256 (Tri.) 2. CCE, New Delhi Vs. Hari Chand Shri Gopal 2010 (260) ELT 3 (S.C.) 5. The Ld. Counsel appearing on behalf of the respondent assesse....

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.... Commissioner of Central Excise} having jurisdiction over his factory. (2) The registration shall contain particulars about the name and address of the manufacturer, the excisable goods produced in his factory, the nature and description of imported goods used in the manufacture of such goods. (3) The {Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise} shall issue a certificate to the manufacturer indicating the particulars referred to in sub-rule (2). Rule 4. Application by the manufacturer to obtain the benefit. (1) A manufacturer who has obtained a certificate referred to in sub-rule (3) of rule 3 and intends to import any goods for use in his factory at concessional rate of duty, shall make an....