TaxTMI 
TaxTMI 
2008 (7) TMI 286
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....ported out of India. It is an accepted position that the goods so manufactured by the respondent are excisable goods. It is also an accepted position that in case of duty paid excisable goods where such goods are exported outside India, rebate of the duty paid is available, provided the Central Government issues a notification in this regard and the conditions laid down in the notification have been complied with. This is provided for in Rule 12 of the Central Excise Rules, 1944 (the Rules). 3. A sum of Rs.10,667/- was claimed as rebate by the assessee which was rejected by three Orders -in-Original dated 23.5.2002, 24.5.2002 and 24.5.2002 (Annexures "C", "D" and "E" respectively). These orders were carried in appeal before the Commissione....
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....cising an option; (3) That, in effect, by virtue of the duty levied as prescribed by the Tariff Act and the exemption granted by a notification, two rates of duty are prescribed and the exemption granted cannot be more than the duty prescribed in the statute and will be at the most 'Nil'; (4) Various decisions of the Tribunal have been followed by referring to principles of judicial discipline; (5) In the event of conflict between CBEC Circulars and the Tribunal's decision, the binding effect of a CBEC Circular has to yield to the decision of a Tribunal. 5. Assailing the aforesaid order of revisional authority, the learned Additional Standing Counsel Shri Ravani contended that an exemption notification issued in accordance with the powers ....
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....can be denied, provided the conditions therein are shown to be satisfied. Under sub-rule (4), similarly, a claim for rebate may be rejected, provided goods, export of which is prohibited under any law for the time-being in force, are duty paid and exported. No other provision is pointed out which would permit an authority to deny the claim of rebate. 8. In these circumstances, the ground on which the claim of rebate made by the assessee is denied by the Adjudicating Authority and upheld by the Commissioner (Appeals), has rightly been found to be untenable by the revisional authority. The entire controversy sought to be projected by petitioner revenue of treating the duty paid as a deposit is not supported by any provision, much less Rule 1....