Page 157 - ELT_1st September 2020_Vol 373_Part 5

2020 ] SUPER SPINNING MILLS LTD. v. JT. SECY. REVISION APPLICATION, NEW DELHI 595

CASES CITED
Valli Textiles Limited v. Assistant Commissioner— Order-in-Appeal No. 480 of 2010,
dated 27-10-2010 — Referred .................................................................................................... [Paras 5, 8]
Valli Textile Mills — 2014 (314) E.L.T. 898 (G.O.I.) — Referred ........................................................... [Para 6]
REPRESENTED BY : Shri T. Ramesh, for the Petitioner.
Shri S. Rajasekar, Junior Standing Counsel, for
Ms. R. Hemalatha, Senior Standing Counsel, for the
Respondent.
[Order]. - The petitioner has filed this writ petition, seeking for issuance
of a writ of Certiorarified Mandamus to quash the impugned Order Nos. 195 & 196
of 2013, dated 28-2-2013 passed by the first respondent and consequently direct
the second respondent to sanction the rebate claim of Rs. 3,70,129/-.
2. The petitioner who is a manufacturer of 100% Organic Cotton Yarn
had exported goods during August to September 2009 and filed a rebate claim
under Rule 18 of the Central Excise Rules, 2002. The rebate claim filed by the pe-
titioner amounting to Rs. 3,70,129/- was sought to be denied by the Deputy
Commissioner by issuing show cause notice dated 31-5-2010.
3. The show cause notice proceeded on the assumption that the export-
ed goods namely 100% Organic Cotton Yarn manufactured and exported by the
petitioner was exempted from payment of excise duty under Notification No.
30/2004-C.E., dated 9-7-2004.
4. The rebate claim was eventually rejected by the original authority
namely, the Assistant Commissioner of Central Excise vide Order-in-Original
No. 05/2010-(R), dated 9-8-2010.
5. However, the appeal of the petitioner before the Commissioner of
Customs and Central Excise (Appeals) culminated order in an Order of Appeal
No. 19 of 2011, dated 10-2-2011. The Commissioner (Appeals) considered the de-
cision of another exporter namely Valli Textiles Limited v. The Assistant Commis-
sioner of Central Excise, Virudhunagar Division, Commissioner of Central Excise
(Appeals), Madurai vide Order in Appeal No. 480 of 2010, dated 26-10-2010 and
27-10-2010 and in the light of the above decisions of the Commissioner of Central
Excise (Appeals) in Valli Textiles Case directed the lower authority to reconsider
the rebate claim of the petitioner under Notification No. 29/2004-C.E., dated 9-7-
2004.
6. It is informed by the respondent that the said Valli Textiles Case was
taken up in appeal before the Tribunal and was eventually dismissed as without
jurisdiction and thereafter a revision petition filed by the Revenue under Section
35EE of the Central Excise Act, 1944 has now been disposed on 6-3-2013 in RE :
Valli Textile Mills - 2014 (314) E.L.T. 898 (G.O.I.). As far as the petitioner’s revision
petition is concerned, the first respondent has remitted the case back to await the
order of the CESTAT in Valli Textiles Case.
7. The Learned Counsel for the respondents submit that the impugned
Order is well reasoned and require no interference and therefore submits that the
present writ petition is liable to be dismissed. The Learned Counsel for the Reve-
nue also submits that the revision petition filed by the Revenue in Valli Textile
Mills pursuant to the dismissal of the appeal by CESTAT has answered the issue

EXCISE LAW TIMES  1st September 2020  157