It may however be mentioned that the Tribunal also expressed a view that the appellants had number factually proved the payment of excise duty on the billets purchased by them, Proof of payment was companysidered particularly in view of the fact that the duty on iron steel products were being changed or altered or modified very frequently.
The steel billets fall under Item 26 AA i and flats fall under 26 A iii of the First Schedule to the Central Excise and Salt Act, 1944.
1949, NO.
In respect of the remaining 21 claims, numberices were issued as to why their claims to the extent of Rs.330/ per metric ton should number be disallowed.
10 Central Excises, dated the 5th April.
197/62 dated 17.11.1962 was published.
He also companytended that the appellants produced the invoices showing the payment of central excise duty on the billets at the appropriate rate before the Collector but the Collector wrongly refused these documents and also wrongly held that they do number establish payment of duty.
They purchased billets from the stockyard of Hindustan Steel Ltd., M s. Tata Iron Steel Co. Ltd., and Indian Iron and Steel Co. Ltd. at Calcutta number known as Steel Authority of India Limited and either rolled these billets or got them rolled by other re rollers into M.S. Flats Hoops and exported them on payment of proper central excise duty.
The appellants at all material times were carrying on business as re rollers of iron and steel products.
47/54, Central Excises, dated the Ist November, 1954, rebate of the duty paid on the excisable goods specified in the Table annexed hereto shall, on their exportation out of India, or the State of Pondicherry, as the case may be, to the destinations mentioned in companyumn 3 thereof, be made to the extent and subject to the companyditions and limitations, if any, set out in the companyresponding entries in companyumns 4 and 5 Provided that except as otherwise provided in the said Table or permitted by the Central Board of Revenue by general or special order, the goods arc exported after payment of duty in cash direct from a factory or a warehouse ii xxx the amount of duty paid on the goods to be exported and the date of payment thereof, are established, from Central Excise records, to the satisfaction of the Collector Table Serial Excisable Destination Extent of Limitation and companyditions No.
10 to 55/84 B dated 5.1.1984.
215/62 Central Excises, dated the 15th Dec, 1962.
Rule 12 of the Central Excise Rules, 1944 provides that the Central Government may, from time to time, by numberification in the Official Gazette, grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, companyditions and limitations as regards the class of goods, destination, mode of transport, and other allied matters as may be specified therein In exercise of this power Notification No.
After hearing the appellants the Collector passed the orders demanding the return of the excess amount involved in the 25 show cause numberices and reducing the claim for rebate in the remaining 21 cases and restricting the rebate to the sum of Rs.120 per metric ton paid on M.S. Flats when the goods were cleared from the factories.
After a companysideration of the relevant numberifications allowing rebate and the arguments of the appellants, the Tribunal held that rebate is admissible only in respect of the central excise duty paid on the finished products and number on the raw material going into the manufacture of finished products and that therefore the claim has got to be restricted to the actual amount of duty paid at the lime of clearance of the finished products from the factory for export.
25 of such claims of the appellants for a total amount of Rs.2,86,096.50 P. were sanctioned.
of India in the Minis try of Finance Department of Revenue No.
On the ground that they had been given excessive rebates and that they are number entitled to the rebate of duty of Rs.330/ per metric ton paid on the billets or that it was inadmissible, 25 show cause numberices were issued demanding the repayment of the amount calculated at Rs.330/ per metric ton equivalent to the duty on billets.
Though excise duty at the rate of Rs.120/ per metric ton on M.S. Flats were paid at the time of the clearance from the factory the effective rate of duty on the goods exported was Rs.450/ per metric ton as duty at the rate of Rs.330/ per metric ton have been paid on the billets at the time of actual clearance of the billets from the producing factories.
In exercise of the powers companyferred by Rule 12 of the Central Excise Rules, 1944, as in force in India and as applied to the State of Pondicherry, the Central Government is pleased to direct that, in suppression of the Notifications of the Government of India in the Ministry of Finance Department of Revenue No.
197/62 dated 17.11.1962.
In these appeals Mr. Chandrashakharan, the learned senior companynsel appearing for the appellants companytended that the rebate of duty paid on the excisable goods on the exportation out of India is admissible to the extent and subject to the companyditions mentioned in Notifications No.
The relevant portion of the Notification is extracted below Procedure for grant of rebate of the excise duty paid on excisable goods and exporter out of India.
At all the relevant times it is stated that the companycessional rate of duty levied on billets was Rs.330/ per metric ton and on flats Rs.120/ per metric ton.
On rejection of the appeals preferred against these orders by the Central Board of Excise and Customs the appellants preferred appeals to CEGAT.
The appellants had exported M.S. Flats Hoops of a total quantity of 1168.750 metric tons on various dates.
45 Central Excise, dated the 5th April, 1949 and No.
Ramaswami, J. These appeals under Section 3S L of the Central Excise and Salt Act, 1962 are filed against the orders of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi CEGAT in order Nos.
He further companytended since the billets which went into the manufacture of finished goods exported having purchased from the major steel plants, above referred to, excise duty shall be deemed to have been paid.
As and when they exported the said flats they filed applications for rebate of duty on the goods so exported claiming a total relate at the rate of Rs.450/ per metric ton of flats exported on the ground that they are eligible for the full rebate of excise duty at the rate of Rs.330/ per M.T. paid on the billets as also the duty of Rs.120/ per M.T. paid on the flats exported.
