2018 (3) TMI 1780

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....hyay, Suptd. (AR) for the Respondent. Dr. Satish Chandra, 1. The present appeals are filed against Order-in-Appeal No.34/KolI/2011 dated 29.09.2011 and Order-in-Appeal No.22/Kol-I/2012 dated 27.12.2012 all passed by the Commissioner of Central Excise (Appeal -I), Kolkata. 2. The brief facts of the case are that the appellant is 100% exporting the 'Gift Box' of the natural care and availing reba....

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....imed. But in the instant case, appellant is enjoying rebate for export of the goods. So, the facts of those cases are different with that of the instant case. 5. On merit, it appears that appellant has manufactured only two items and two items were bought from the open market and by putting all the four items in a box (gift box) the same was exported. When export has been made and rebate has been....