2024 (10) TMI 1128

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....ate Mr. C.B. Gupta for the respondents. 2. By this petition under Article 227 of the Constitution of India, the petitioners have prayed for the following reliefs : "(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, direction or order, quashing and setting aside Order No. 258/2021-CE dated 13.12.2021 (Annexure-"I") passed by the Additional Secretary to the Government of India, Ministry of Finance (Department of Revenue) with consequential relief and benefit of export benefits of rebate aggregating to Rs. 67,73,865/- for the exports made by the Petitioner; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, directing the R....

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.... dated 04.07.2012 and rejected all 21 rebate claims on the basis of the objections and grounds raised in the show-cause notices. 3.5. Being aggrieved, the petitioners preferred the Appeals before the Commissioner (Appeals), Jaipur who rejected the Appeals by order dated 06.04.2016. 3.6. The petitioners thereafter preferred Revision Applications before the Government of India, New Delhi in May, 2016. The Revisional Authority rejected the rebate claimed on the ground that self-sealing procedure for the export containers was followed by the petitioners though such procedure was not available to the petitioners and the chain of identity of goods dispatched by the petitioners to Merchant Exporter had been broken and consequently, the identity ....

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....onal Authority has taken into consideration the Rules 187, 187A and 187B of the Central Excise Rules, 1944 instead of the Central Excise Rules, 2001 and subsequent Rules. 6. In view of the above submissions and on perusal of the impugned order passed by the Revisional Authority, we have noted that the Revisional Authority has referred to the Rules of Central Excise Rules, 1944 which are not applicable in the facts of the case and arrived at a conclusion by referring to the Rules 187, 187A and 187B of the Central Excise Rules, 1944 instead of referring to the Central Excise Rules, 2001 and subsequent Rules as well as the condition Nos. 2 (e) and 2 (h) of the Notification No. 19/2004 dated 06.09.2004 issued under Rule 18 of the Central Excis....