2019 (4) TMI 2074

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....For the Respondent : Shri Ramesh Kumar, Authorized Representative ORDER Per: S.K. MOHANTY Briefly stated, the facts of the case are that the appellant is engaged in manufacture of different types of paper products, falling under Chapter 48 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant had received orders for export of mini ATM rolls from the overseas buyer. O....

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....ng the facility under subrule (2) of Rule 19 of the Central Excise Rules, 2002, in contravention of the conditions laid down under Notification Nos. 43/2002-Cus., dated 19.04.2002 and 93/2004-Cus., dated 10.09.2004. Accordingly, show cause proceedings were initiated against the appellant, which culminated into the impugned order dated 23.12.2011, wherein the original authority has confiscated the ....

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....had already repaid back the central excise duty along with interest on the raw materials procured without payment of central excise duty. In this context, she has relied upon the letter dated 25.09.2006 addressed by the appellant to the Jurisdiction Assistant Commissioner of Central Excise, together with the copy of challans evidencing payment of the duty and the interest amount. Thus, learned Adv....

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....ch are specified in the said licence and in respect of which facility under rule 18 or rule 19 of the Central Excise Rules, 2002 has not been availed." In this case, it is an admitted fact on record that in respect of the license no. 310272122 dated 01.06.2004, the appellant had already achieved the requisite export obligation as per the confirmation provided by the licensing authority in the lett....