- (1.) Heard Sri Udit Chandra, learned counsel for the petitioner and Sri Siddharth Shukla, Advocate for respondents.
(2.) The petitioner claimed rebate of Central Excise Duty on alleged export of certain goods. The Assistant Commissioner, Customs and Central Excise, Agra (hereinafter referred to as the "A.C., C.C.E.") issued show cause notice dated 11.11.2005 stating that on scrutiny of petitioner's rebate claim it has been found that description of goods in invoice No. 27 dated 19.06.2005 and in ARE-I No./7/2005-06 do not match and excise duty which was payable was not paid in all four invoices and, therefore, it appears that claim of petitioner was not genuine.
(3.) Petitioner submitted reply dated 16.11.2005 and thereafter the A.C., C.C.E. passed order dated 16.12.2005 finding that description of goods do not tally and even the gross weight and net weight of goods shown in ARE-I and shipping bills also do not tally. It thus rejected rebate claim of petitioner for Rs. 4,17,058/-. Thereagainst petitioner preferred appeal wherein also the Appellate Authority found that description of goods did not tally. Similarly on the question of gross weight and net weight difference, petitioner could not explain the same and, therefore, it also dismissed appeal vide order dated 29.08.2006 and confirmed the order of A.C., C.C.E. and petitioner's revision has also been rejected vide order dated 05.06.2009.;