2018 (4) TMI 1653

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....ated 8-4-2015 is filed by the Commissioner of Central Excise, Udaipur (hereinafter referred to as Applicant) against Orders-in-Appeal Nos. 26-27(SLM)CE/JPR-II/2014, dated 31-12-2014, passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur, whereby the Revenue's appeal has been rejected and the order of the jurisdictional Assistant Commissioner allowing rebate of duty has been uphe....

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.... offering any other hearing in this case. 4. On examination of the Revision Application, the Government has found at the outset that the Revision Application has been filed after delay of 7 days and an application for condonation of delay is filed mainly on the ground that the application was forwarded well within the time limit of 3 months on 26-3-2015 and late receipt of the same in the ....

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.... of the invoice in contravention of Rule 11 and rather this lapse is being used by the applicant for denial of rebate of duty. The Commissioner (Appeals) has rightly observed in his order that the first and foremost condition for getting rebate of duty under Rule 18, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, is that the goods cleared for export under ARE-1 are actually export....