- (1.) The petitioner National Tools (Export), Jodhpur, a partnership firm, as per Rule 18 of the Central Excise Rules, 2002, submitted rebate claims on duty paid on materials used in manufacturing of export goods. The rebate as claimed for was allowed by the Assistant Commissioner under an order dated 31-3-2009. The Assistant Commissioner while sanctioning rebate arrived at the conclusion that the assessee declared all the raw materials including the R-bars which were used to manufacture furnished exported goods.
(2.) An appeal preferred as per the provisions of Section 35E(2) of the Central Excise Act, 1944 also came to be rejected under the order dated 29-9-2010. The appellate authority while rejecting the appeal held as under:- "6.3. I find that the respondent filed declaration, under abovesaid Notification, on 17-8-2005 and 23-1-2007 for availing benefit of rebate of Central Excise duty paid on materials used in the manufacture of export goods and permission was granted by the Deputy Commissioner of Central Excise Division, Jodhpur vide letter dated 26-8-2005 and 29-6-2007. I observe that in declaration dated 17-8-2005 ingots/Billet has been declared as input and in declaration dated 23-1-2007 "Iron raw material" has been declared as input and in the charts (enclosed with both the declarations) respondent mentioned details of raw materials as square, round bar, rectangular bar and ingots along with Chapter sub-heading No. and rate of duty and also mentioned manufacturing process. 6.4. Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 stipulates that declaration should contain manufacturing/processing formula and tariff classification, rate of duty paid or payable on the materials so used. Thus, as per department's view, if the chart, consisting manufacturing process and list of raw materials along with tariff classification and rate of duty, was not considered as the part of approved declarations then how Deputy Commissioner approved these declarations without complete information. Which clearly show that the charts were part of approved declarations."
(3.) A revision petition thereafter was preferred by the Commissioner, Central Excise, which came to be decided under the order dated 16-11-2011. The revisional authority while disposing of the revision petition held that input rebate claim of duty paid on disputed non-declared input materials is admissible subject to the condition that consumption of notified materials is as per SION norms of Export and Import Policy and the said duty paid material are used in manufacture of exported goods. The revisional authority modified the order passed by the Assistant Commissioner and Commissioner, accordingly. Being aggrieved by the same, the instant petition for writ is preferred.;