TaxTMI 
TaxTMI 
2002 (8) TMI 136
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....n freight by credit to RG 23A Pt. II Rebate allowed in cash Rs. Rebate rejected Rs. 1. 159/2001 23,84,328/- 97,626/- 11,99,107/- 10,87,595/- 2. 155/2001 8,12,703/- 31,772/- 3,57,189/- 4,23,742/- 3. 156/2001 23,79,191/- 76,301/- - 23,02,890/- 4. 161/2001 19,03,043/- 80,546/- 10,09,366/- 8,13,131/- 5. 162/2001 21,92,277/- 78,349/- 12,96,272/- 8,17,656/- 6. 176/2001 17,86,210/- 60,213/- - 17,25,997/- 7. 177/2001 21,14,564/- 59,858/- 11,58,643/- 8,96,063/- Total 1,35,72,316/- 4,84,665/- 50,20,577/- 80,67,074/- 2.1.Briefly stated the facts of the case are that M/s. Banswara Syntex Ltd. Fi....
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....ce the respondents opted for Rule 13, they required to export their final product under bond only. (ii) That the adjudicating authority while rejecting the rebate claims of the respondents has placed reliance upon Trade Notice No. 10/91, dated 1-2-1991 of Madurai Collectorate and order of Govt. of India in case of Collector of Central Excise v. Hindustan Alloys Manufacturing Co. [1993 (68) E.L.T. 262 (GOI)] but the appellate authority overlooked these relevant judgments. (iii) That in view of the Ministry's Circular No. 1/91-CX. 3 issued from File No. 93/13/90-CX. 3, dated 4-1-1991 the respondents are duty bound to follow law and notification issued in this ....
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.... procured raw materials, namely, polyester fibre from the market on payment of duty and viscos fibre from the manufacturer thereof under the provisions of Rule 13(1)(b) of Central Excise Rules, 1944. The provisions of Rule 12 and Notification No. 41/94-C.E. (N.T.), dated 22-4-1994 as amended do not contain any provision where the element of duty paid or not on the inputs used in the manufacture of final product which are exported on payment of duty is to be taken into consideration for grant of rebate of duty paid on final product. The respondent cited judgment of Steel Rolling Mills of Bengal v. UOI [1992 (62) E.L.T. 41 (S.C.)] in support of their above contention. Extracts of Para 4 of this judgment is reproduced below :- "It may be se....
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...., dated 1-2-1991 issued by Madurai Collectorate and other Govt. of India decision in the case of CCE v. Hindustan Alloys Manufacturing Company [1993 (68) E.L.T. 262 (GOI)] are relied upon by the applicant Commissioner are not justiciable as much as in the cited cases the final product was totally exempted from the payment of the central excise duty whereas in the case of respondents the final product was dutiable and, therefore, the Commissioner of Customs (Appeals) has rightly concluded that reliance on these trade notices and case law is misplaced. (v) That the applicant Commissioner in Para 4 of the grounds of the Revision Application has alleged that the respondent has resorted to this scheme....
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....7-2002 Shri M.E. Meena, Asstt. Commisioner, Central Excise Division, Chittorgarh appeared for personal hearing on behalf of the applicant Commissioner and reiterated contents of their Revision Application. 7.Respondents were heard on 18-7-2002 and Shri Jitender Singh, Id. Advocate along with Shri P.R. Pokharna Dy. General Manager, appeared on behalf of the respondents. They reiterated submissions made by them vide their letter received in this office on 6-5-2002. They also stated that they have claimed rebate as per Rule 12 on final product and not on inputs. The Rules 12 and 13 are complementary and order passed by the Commissioner of Customs and Central Excise (Appeals) is just and as per law. They requested to reject the Revision Appl....
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....his is on record that the respondents procured inputs in terms of the Notification 47/94-C.E. (N.T.) and they observed all the conditions/provisions of Chapter X of the Rules. It is observed that neither in the Notification nor under Rule 13 of the Rules there is any restriction/condition that goods manufactured out of the inputs procured duty free in terms of Notification 47/94-C.E. (N.T.) issued under Rule 13 of the Central Excise Rules, 1944 must be exported under Rule 13 of the Rules, i.e., without payment of duty under bond only. Government also agree with the contention of the respondent that Notification 47/94-C.E. (N.T.) is not an exemption Notification but it is a facility to the exporters to procure inputs for manufacture of their....