TaxTMI 
TaxTMI 
2016 (7) TMI 230
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....cisable goods were cleared for export by them in respect of ARE-2 Nos 12/2010 dated 15.07.2010, 14/2010 dated 1208.2010 and 22/2010 dated 25-10.2010 are without obtaining prior permission of the Assistant Commissioner of Central Excise to the effect in terms of Notification No. 21/2004CE(NT) dated 06.092004. The applicant is entitled for rebate of duty of input stage only when they have obtained the proper permission of the jurisdictional Deputy/Assistant Commissioner in terms of the relevant provisions of the notification ibid. 'Thus the applicants were alleged to have contravened the provisions of Notification no. 21/04-CE(NT) dated 06.09.2004 read with chapter 8 of the CBEC's Excise Manual of Supplementary Instructions. 3.Being aggrieved by the impugned Order-in-Original, the applicant filed an appeal before the Commissioner (Appeals), who rejected the same vide Order-in Appeal No. 212-CE/MRT-I/2012 dated 24.07.2012. The Commissioner (Appeals) on passing the order has observed that the applicant has failed to comply with both 'the conditions i.e. No. 1 & 2 laid down under Notification no. 21/2004-CE(NT) dated 0609.2004. 4 Thus, the applicant filed this revision....
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....SC) Order No. 1513-1514/2012-CX dated 05.112012 2014 (313) ELT 924 (GOI) 5.5. That the provisions as to filing of declaration are intended to allow the proper officer to verify the correctness of the ratio of input and output mentioned therein and to draw satisfaction that there is no likelihood of evasion of duty. That this satisfaction was in fact , drawn by the proper officer in instant case and needful permission was issued . That the purpose of declaration was met with and therefore the denial is against the spirit of law and is uncalled for. 5.6. That there is no likelihood of evasion of duty even at a date later than the date of export, the benefit of rebate claim is not deniable. 5.7. That Pharmaceutical sector is one of the highly regulated sectors in India. That the detailed composition of the drugs is approved by the Drug Regulator under the provisions of the Drug & Cosmetics Act, 1940 and rules there under which in turn is accepted by Central Excise authorities to draw reasonable satisfaction. That such declaration was available and rebate claim was filed accordingly. 5.8. That the Government policy for export promotion and the international b....
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....2004CE(NT) dated 06.09.2004. 10.1.Government observes that export of goods under claim for rebate on inputs used in manufacture of export goods is governed by Rule 18 of Central Excise Rules, 2002 and Notification No.21/2004-CE(NT) dated 06109.2004 read with Chapter 8 of CBEC's Central Excise Manual and finds that first condition laid down is that of filing of declaration which states that the manufacturer or processor shall file a declaration 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, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported. In the instant case it is a fact on record that the applicant failed to file any such declaration. Though the CBEC Excise Manual of Supplem....
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....ement is both a statutory condition and mandatory in substance for removal of goods for exports under claim for rebate of duty either on the final goods exported or on the inputs contained therein. 11.1.It is in this spirit and this background that Hon'ble Supreme Court in case of Sharif-ud-Din, Abdul Gani (AIR 1980 SC 3403) has observed that distinction between required forms and other declarations of compulsory nature and/or simple technical nature is to be judiciously done. When non-compliance of said requirement leads to any specific/odd consequences, then it would be difficult to hold that requirement as non-mandatory. 11.2.It is a settled issue that benefit under a conditional Notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein as held by the Apex Court in the case of Government of India Vs. Indian Tobacco Association 2005 (187) ELT 162 (S.C.); Union of India Vs. Dharmendra Textile Processors 2008(231) ELT 3 (S.C.). Also it is settled that a Notification has to be treated as a part of the statute and it should be read along with the Act as held by in the ca....