2018 (6) TMI 1375

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....2.2007 without payment of duty, availing the benefit of Exemption Notification No.158/95-Cus dated 14.11.1995. The appellant executed Bond and Bank Guarantee. After importation, the appellant undertook further processes and made reconditioning of the goods to make it acceptable to the foreign purchasers and thereafter the goods were re-exported. Show Cause Notice was issued demanding customs duty for non-fulfillment of the condition of the Notification No.158/95-Cus dated 14.11.1995 alongwith interest and confiscation of the goods and imposition of penalty was also proposed. The Adjudicating Authority confirmed the demand of duty of Rs. 2,10,181/- along with interest and ordered for appropriation of bank guarantee for Rs. 52,545/- . On appe....

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....pex Court in Commissioner of Central Excise, Chandigarh-I vs. Mahaan Dairies [2004(166) ELT 23 (S.C.)]. He reiterated the order of the Commissioner (Appeals). 4. Heard both sides and perused the appeal records. 5. We find that the issue is no more resintegra in view of the decisions of the Hon'ble High Court and the Tribunal. We also find that in the case of Modern Process Printers, the Revisionary Authority, Department of Revenue, Ministry of Finance, Government of India vide Order dated 18.11.2005 reported in [2006 (204) ELT 632 (G.O.I) have held as under: "6.3 In this regard, it cannot be gainsaid that rebate/drawback and other such export promotion scheme of the Govt., are incentive-oriented beneficial schemes intended to....

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....emicals and Fertilizers Ltd. v. Dy. Commissioner - 1991 (55) E.L.T. 437 (SC). In fact, as regards rebate specifically, it is now a trite law that the procedural infraction of Notification/Circulars etc., are to be condoned if exports have really taken place, and the law is settled now that substantive benefit cannot be denied for procedural lapses. Procedure has been prescribed to facilitate verification of substantive requirements. The core aspect or fundamental requirement for rebate is its manufacturer and subsequent export. As long as this requirement is met, other procedural deviations can be condoned. Such a view has been taken in Birla VXL - 1998 (99) E.L.T. 387 (Tri.), Alfa Garments - 1996 (86) E.L.T. 600 (Tri), Alma Tube - 1998 (10....