2018 (10) TMI 1813

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....reby the applicant's appeals filed before the Commissioner (Appeals) against the Orders-in-Original have been rejected. 2. The brief facts of the case are that the applicant had filed inputs stage rebate claims under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002. But these were rejected by the jurisdictional Assistant Commissioner on the ground that the applicant had exported free samples having no market value. The applicant's appeals filed before the Commissioner (Appeals) were also rejected upholding the decision of the adjudicating authority. 3. The revision applications are filed mainly on the grounds that the market value of the exported free samples was Rs.....

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.... No. 21/2004-C.E. (N.T.) the procedures specified in Notification No. 19/2004-C.E. (N.T.) are certainly made applicable to Notification No. 21/2004-C.E. (N.T.), but it is evident from this para itself that the conditions and limitations specified under Para 2 of Notification No. 19/2004-C.E. (N.T.) are not relevant in the context of Notification No. 21/2004-C.E. (N.T.) as the said Para 5 is conspicuously silent with regard to following of conditions of Notification No. 19/2004-C.E. (N.T.) which are specified at Sl. No. (a) to (h) of Para 2 and procedures are prescribed separately in Para 3. Therefore, while Para 5 of Notification No. 21/2004-C.E. (N.T.) expressly provides for following of procedure laid down in Notification No. 19/2004-C.E.....

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....t price of the goods should not be less than rebate amount. But the Government finds enormous substance in the plea of the applicant that the free samples were free only for the foreign customers and not from the Indian market point of view. It is corroborated by the fact that they had paid the Central Excise duty by taking a certain value and the duty paid thereon was accepted by the department also. So even when no consideration was received from the foreign buyers in respect of such free samples, there is no basis in saying that the exported samples did not have any value in the Indian market. Further the said condition at 2(e) of Notification No. 19/2004-C.E. (N.T.) does not also provide that the "foreign remittance" in respect of the e....