2018 (12) TMI 1793

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....I-A/2016-RA, dated 13-1-2016 has been filed by the Commissioner of Central Excise, Kolkata (hereinafter referred to as the applicant) against the Order-in-Appeal Nos. 14-21/Kol-III/15, dated 5-10-2015, passed by the Commissioner (Appeals), Kolkata, whereby the respondent's appeal against the order-in-original has been allowed. 2. The brief facts leading to the present proceeding before the....

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.... 3. A personal hearing was offered on 11-10-2018. However, no one appeared for the applicant as well as the respondent and no request was also received from them for any other date of hearing in this matter from which it is implied that they are not interested in availing any personal hearing in this case and hence the matter is taken up for decision on the basis of records available. 4.&....

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....ned by taking into account the amount of export proceeds realized by the exporter. Even Excise Manual of Supplementary Instruction, 2005 does not mention any such condition. In fact the realization of export proceeds itself is not a pre-condition for sanctioning of rebate of duty and, therefore, lesser realization of export proceeds cannot be a criterion for reducing the rebate claim. Therefore, t....