TaxTMI 
TaxTMI 
2005 (12) TMI 118
X X X X Extracts X X X X
X X X X Extracts X X X X
....ms viz., R.C. No. 21390 dt. 31-9-98 for Rs. 1,42,600/- in respect of goods cleared against AR 4 Nos. 1 & 2 both dt. 9-3-98 and R.C. No. 21691 dt. 31-8-98 for Rs. 1,78,250/- in respect of goods cleared against AR4 No. 3 dt. 9-3-98. 2.2. On scrutiny of the rebate claim No. 21390, it was observed that the goods were cleared from the factory premises of M/s. Karnatka Soaps & Detergents Ltd, Mysore, on 25-11-95, for home consumption, but were exported on 2-4-98, and 29-3-98, against AR 4 Nos. 1 & 2 both dt. 9-3-98, respectively. Similarly, in respect of rebate claim No. 21391, the goods were cleared from the said factory for home consumption, on 25-11-95, and were exported on 19-3-98, against AR 4 No. 3 dt. 9-3-98. Thus the claimant had expor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rieved with the above order the applicant filed an Appeal before the Commissioner of Central Excise (Appeals), The Commissioner (Appeals), upheld the order and rejected the Appeal. 4. In the Revision Application the applicant made following main pleadings :- (a) That the Show Cause Notice dt. 5-1-99, the only allegation was that the applicants did not clear the goods within six months from the date of clearance from the factory. However, the ld., Commissioner (Appeals), uphold the Order-in-Original without considering the fact that the rebate claim were rejected by the ld. Dy. Commissioner (Rebate) on several grounds as mentioned above which were not mentioned in the Show Cause Notice. Since the impugned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tention that under provision to Rule 12(1) of Central Excise Rules, 1944, even if all the conditions of a Notification are not fulfilled, the Commissioner can grant rebate if it is proved that the goods have actually been exported :- (i) 1998 (99) E.L.T. 387 (Tri.) - Birla VXL Ltd. (ii) 1998 (103) E.L.T. 279 (Tri.) - Vigneswara Nut Powder (iii) 1999 (105) E.L.T. 30 (Mad) - Ashok Leyland (iv) 1999 (108) E.L.T. 853 (G.O.I.) - Seema Silk and Sarees (v) 2000 (121) E.L.T. 561 (G.O.I.) - Seema Silk and Sarees (vi) 2001 (131) E.L....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een paid against Central Excise Invoice Nos. 46 and 47 both dated 25-11-95. On part B of the AR4s the Customs Authorities have given endorsement to the effect the shipment of the goods has been allowed under Customs supervision. 6.2 Govt. notes that admittedly the applicants have neither exported the impugned goods directly from the manufacturing place nor the goods have been exported within six months of its clearance in terms of Notification No. 41/94-C.E. (N.T.) issued under Rule 12 of the erstwhile Central Excise Rules, 1944. On delay in export of the impugned goods the applicants have submitted that for want of NOC from the Ministry of Environment and permission from D.G.F.T., New Delhi, the same were not allowed to be exported. On ....