CHENAB TEXTILE MILLS Vs. UNION OF INDIA
LAWS(J&K)-2020-12-47
HIGH COURT OF JAMMU AND KASHMIR
Decided on December 01,2020

Chenab Textile Mills Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

RAJESH BINDALAVED IQBAL WANI, J. - (1.)The petitioner had approached this Court praying for the following reliefs:
I. 'Certiorari quashing:

i) Order dated 15th Feb. 2005 passed by teh Assistant Commissioner, Central Excise, Jammu

ii) Order dated 27th July, 2005 passed in appeal by the Commissioner (Appeals) Central Excise, Jullandhar.

iii) Order dated 29th Sept. 2006 passed by the Government of India through its Joint Secretary in Revision under Section 35 EE of the Central Excise Act, 1944.

iv) Notification No. 10/2004-CE(NT) dated 02.06.2004 by virtue of which notification No. 43/2001-NT dated 26th June, 2001 has been amended.

II. Mandamus directing the respondent to release the rebate claims as claimed by the petitioner.'

(2.)The learned counsel for the petitioner submitted that the petitioner is a manufacturer of cotton yarn and manmade yarn which falls under Chapter 52 and 55 of the first Schedule to the Central Excise Tariff Act, 1985. Part of the goods manufactured by the petitioner were for home consumption whereas partly those were exported.
(3.)Referring to Rule 18 of the Central Excise Rules, 2002 (for short 'the 2002 Rules'), the learned counsel for the petitioner submitted that for any goods exported, Central Government may by notification, grant rebate of duty paid on such excisable goods in terms of the prescribed procedure. In exercise of aforesaid power, notification No. 40/2001-NT dated 26th June, 2001 was issued. Certain conditions had been laid down in the aforesaid notification. Clause 4 of the aforesaid notification prescribes the method of claiming rebate of duty.
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