Strict Compliance Required for Duty Rebates: No Waiver for Self-Sealing Conditions u/r 18, Central Excise Rules 2002.

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Full Text of the Document

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....Rebate of duty - failure to self-sealing of the exported goods - The government agrees with the applicant’s contention that contravention of the mandatory conditions stipulated in Para (2) & Para (3) of the Notification No. 19/2004, dated 6-9-2004 cannot be waived or relaxed under Rule 18 of Central Excise Rules, 2002 - CGOVT....