2016 (6) TMI 1205

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....itioners, classified under Chapter Heading 8415 of the First Schedule of the Central Excise Tariff Act, 1985. The appellant has been availing the area based exemption of Excise duty under Notification No.50/2003-CE dated 10.06.2003 and do not avail Cenvat Credit of Central Excise duty paid on the inputs. The appellant is a supporting Manufacturer of Panasonic India Private Limited and received an order to supply of Air Conditioner for export. The First export was made on dated 25.05.2015 under ARE-1 procedure without payment of excise duty and no rebate of duty on the final product was claimed due to exemption under the said Notification No.50/2003-CE dated 10.06.2003. The inputs used in the exported goods were procured from domestic market....

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....lied to the jurisdictional Central Excise Commissionerate, the Appellant filed the application for the same to the Commissioner of Central Excise, Dehradun with a copy to the Assistant Commissioner, Central, Excise Division on 19.11.2015. Appellant also filed an application for extension in terms of proviso to Rule 7 along with Challans. 6. The Commissioner vide Order dated 22.01.2016 has rejected the application for fixation of brand rate of drawback on the following grounds: (i) The reason given by the Appellant are not found sufficient to condone the delay. The appellant has failed to comply with the provisions of Rule 7 of the Drawback Rules. (ii) In view of the facts stated in the rejection letter dated 22.01.2016 against poin....