2017 (6) TMI 568

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....H. C. Saini, AR for the Revenue ORDER This appeal is against the order-in-appeal No. 355 dated 31.08.2010 passed by the Commissioner (Appeals), Jaipur. 2. The appellant is engaged in the manufacture of pan masala and pan masala containing tobacco falling under Chapter 21 and 24 respectively of the schedule to the Central Excise Tariff Act, 1985. The appellant was working under the Pan Masala Pa....

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....der Rule 19 of the Central Excise Rules, 2002. When the said order was challenged before the 1st Appellate Authority, the same was upheld. Aggrieved by the impugned order, the present appeal has been filed. 3. With the above background, we have heard Shri O.P. Agarwal, ld. CA for the appellant and Shri H. C. Saini, AR for the Revenue. 4. The ld. Counsel for the appellant submitted that the entir....

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....d the impugned order on behalf of the Revenue. 6. The dispute covers the period 12.08.2008 to 30.09.2008. There is no dispute on the fact that the entire production of the appellant factory during the above period has been exported. In terms of the provisions of compounded levy notified by the government, the duty is payable in terms of the number of machines working in the appellants factory, an....

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.... Notification No. 30/2008-CE(NT). 7. When goods are manufactured in a factory and these are exported, Central Excise duty paid on such goods will be eligible as a rebate. Rule 19 of the Central Excise Rules prescribes the procedure for exporting goods under bond even without payment of duty. In the present case, the goods are covered by compounded levy scheme under which the manufacturer is requi....