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TaxTMI 
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2016 (7) TMI 982
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....nal No. 1261/2011-12 dated 15.11.2011 and 1107/2011-12 passed by the Assistant Commissioner of Central Excise, Gandhidham, Kutch. 2. The issue in brief is that the applicant has filed rebate claims for the central excise duty paid on the goods manufactured by them, cleared under various ARE-Is and exported through M/S. Saurashtra Fuels Pvt. Ltd., Ahmedabad. During the scrutiny of the documents filed with the rebate claim, the lower authority observed that the applicant had cleared Metallurgical coke under various ARE-Is and Central Excise invoices from the factory on payment of central excise duty. However, as per the shipping bill, the quantity of exported goods was shown lesser than quantity cleared from the factory and as such there w....
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....exported goods. c. On the basis of the certificate as issued by the Survey Agency, the applicant had issued Commercial invoice and after given effect of excessive moisture content, the final value of the commercial invoice is determined and on the basis of the said commercial invoice, FEMA compliance was effected under Foreign Exchange Management Act, 1999. d. The certificate as issued by the Survey Agency is also acceptable in the international trades of product. The agency given certificate almost for whole consignment exported from Kandla and Mundra Port. 4.2 Therefore, the certificate issued by the Survey Agency M/S. IGI Pvt Ltd. have the legal validity and when such certificate become necessary and even considered as part of t....
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....ally identical to the present case. The cited cases detailed are as follows: (a) The case of M/S. BPL Display Devices Ltd. reported at 2004 (174) ELT 5 (SC) (b) The case of M/S. Indian Metals & Ferro Alloys Ltd. VS. CCE. C. & ST, Bhubaneswar - I. (c) The case of CCE, Chennai Vs. M/S. Bhuwalka Steel Industries Limited reported at 2010 (249) E.L.T. 218 (Tri. - LB). (d) The case of M/S. Roshan Lalit Mohan Vs. CCE, Delhi - Ill reported at 2009(238) E.L.T. 661 (Tri. - Del.). 4.5 The Commissioner (Appeals) as well as the Adjudicating Authority had also stated that section Il(2)(a) of the Central Excise Act, 1944, Rule 18 of the Central Excise Rules, 2002 as well as the Notification 19/2001-CE(NT) dated 06.09.2004 are related to the....
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....dry weight is considered the quantity remain same at every calculation. (small differences of about 3.5% will always remain as the ratio of moisture content is calculated on weighted average basis). 5. Personal Hearing in these cases were held on 11.05.2015, 03.08.2015 and 24.08.2015. Shri Abhishek Darak, Chartered Accountant attended the hearing on behalf of applicant. He reiterated grounds of Revision Application. The applicant further in his written submission dated 03.082015 mainly reiterated contents of Revision Application. 6. Government has carefully gone through the relevant case records available in case files, oral & written submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. Upon perusal of rec....
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.... the Central Government may, by notification grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. [Explanation. "Export" includes goods shipped as provision for stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.] 8.2 Further the word export is defined in Section 2 of the Customs Act, 1962 as under: '(18) "Export" with its grammatical variations and cognate expressions means taking goods out of India'. 9. The harmonious reading of the above provisions ....
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.... this regard, the original authority has observed that there are many factual discrepancies in data given in the said Survey Report viz-a-viz quantity mentioned in excise / export documents which has not been refuted by the applicant. As such, reliance placed by the applicant on such Survey Report does not hold much ground for the reasons of said discrepancies and also the moisture content loss is claimed to be of a relatively high percentage considering the fact that the goods have travelled within the same district. Further, Government notes that the applicant has failed to declare the moisture content in the goods at the point of taxation viz. the clearance from the factory of export. Hence the lower authorities have rightly observ....