Page 233 - ELT_15th August 2020_Vol 373_Part 4

2020 ] IN RE : SHIVAGRICO IMPLEMENTS LTD. 567

Hence rebate should not have been restricted as per the Board’s Circular No.
129/40/95-CX., dated 29-5-1995. He also submitted that in the light of the deci-
sions of various High Courts and Supreme Court in their favour, the Commis-
sioner (Appeals), Jaipur has given benefit to them in respect of subsequent rebate
claims filed by them. The request for condonation of delay in filing the Revision
Application was re-iterated. No one appeared on behalf of the respondent and
no request of any adjournment has been received. Hence this matter is being tak-
en up for disposal on the basis of evidence on record.
4. The applicant has filed revision Application No. 195/01/18-RA after
a delay of 9 days. The delay has been attributed to default on part of courier
agency and illness of the consultant. As per Section 35EE(2) of the Central Excise
Act, 1944, the government can condone a delay of 3 months after the initial peri-
od of three months allowed to file revision application if sufficient cause is
shown by the applicant for such delay. As sufficient and tenable cause is shown
by the applicant preventing him to file the revision application in time, the said
delay is condoned by the Government under Section 35EE(2) of the Central Ex-
cise Act, 1944.
5. C.B.E. & C. Circular No. 129/40/95-CX., dated 29-5-1995 was issued
in respect of erstwhile Rule 12(1)(b) of Central Excise Rules, 1944. The adjudicat-
ing authority has denied the benefit holding the said circular valid and held it to
be applicable to Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. He has re-
stricted the rebate on the material used in the manufacture of export goods.
6. The rebate of duty paid on materials used in the manufacture or pro-
cessing of export goods is governed by Rule 18 of the Central Excise Rules, 2002,
which reads as under :-
“Rule 18. Rebate of duty. - Where any goods are exported, the Central
Government may, by notification, grant rebate of duty paid on such excisa-
ble goods or duty paid on materials used in the manufacture or processing
of such goods and the rebate shall be subject to such conditions or limita-
tions, if any, and fulfilment of such procedure, as may be specified in the
notification.”
7. The Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, issued un-
der this Rule, states as under :-
“In exercise of the powers conferred by of Rule 18 of the Central Ex-
cise Rules, 2002 and in supersession of the Ministry of Finance, Department
of Revenue, Notification No. 41/2001-Central Excise (N.T.), dated the 26th
June, 2001 [G.S.R. 470(E), dated the 26th June, 2001], the Central Govern-
ment hereby, directs that rebate of whole of the duty paid on excisable goods
(hereinafter referred to as ‘materials’) used in the manufacture or pro-
cessing of export goods shall, on their exportation out of India, to any coun-
try except Nepal and Bhutan, be paid subject to the conditions and the pro-
cedure specified hereinafter”.
Clause 4(c) of this notification reads as under :-
“(c) any waste arising from the processing of materials may be removed
on payment of duty as if such waste is manufactured or processed in the
factory of the manufacturer or processor.”
8. In the above notification it is clearly mentioned that the rebate of
whole of duty shall be payable to the exporter subject to such conditions or
limitations, if any, and fulfillment of such procedure, as may be specified in the
- EXCISE LAW TIMES  15th August 2020  233