2020 (3) TMI 431

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....ution Trade Corporation, 11, Pollock Street, 7th floor, Kolkata, a merchant exporter (hereinafter referred to as the respondent). 2. The brief facts leading to the present proceedings are that the respondent had procured the excisable goods i.e. Propylene Glycol from M/s. Manali Petrochemical Ltd., Plant-II, Sathangadu Village, Manali, Chennai-600068. The impugned goods were not sealed at the premises of manufacturer. The goods were stored in the premises of respondent situated at 4, K.C. [Road], Cossipore, Kolkata- 700002 and thereafter they were cleared for export to Bangladesh. No prior intimation was given by the respondent to the jurisdictional Central Excise authorities regarding the self-sealing of the exported goods. The jur....

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.... is observed that the applicant has filed the revision application mainly on the grounds that the primary condition and the procedure laid down as per Notification 19/2004, dated 6-9-2004, has not been complied with by the respondent. 5. It is observed that the rebate of duty on the export goods is allowed under Notification No. 19/2004-C.E. subject to the conditions, limitations and procedures specified in Para 2 and Para 3 thereof. While conditions and limitations are specified in Para 2, the procedure to be followed is specified in Para 3 of this notification. From the word "shall" used in Para 2(a) to 2(g) of the notification (supra), it is evident that all the conditions and limitations mentioned in Para 2 are mandatory and non....