- (1.) This writ application is directed against an order dated 20th September, (GOI)] passed by the Joint Secretary to the Government of India under Section 35EE of the Central Excise Act, 1944 rejecting the revisional application filed by the petitioners as devoid of merit. The Petitioner No. 1, a company within the meaning of Companies Act, 1956 carries on business, inter alia, of manufacture of cosmetics and toilet preparations which are excisable goods.
(2.) The petitioner company is registered under the Central Excise Act, 1944 and the Rules made thereunder. The cosmetics and toilet preparation are cleared for sale in the domestic market as well as for export.
(3.) By a Notification No. 19/2004-C.E. (N.T.) : /2004, dated September 6, 2004, the Central Government granted rebate of whole of the duty paid on excisable goods in the First Schedule to the Central Excise Tariff Act, 1985 exported to countries other than Nepal and Bhutan, subject to certain conditions as contained in the said notification.;