INDOSIN LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in this petition by Indosin Ltd. is to the Order-in-Appeal dated 29th November 2001 passed by the Commissioner of Central Excise (Appeals) (Respondent No. 4) dismissing the Petitioners appeal against an Order-in-Original dated 13th August 2001 of the Deputy Commissioner of Central Excise adjudicating a show cause notice (,,SCN) dated 13 th June 2001 issued to the Petitioner seeking to reject the claim of rebate by the Petitioner on the cigarettes exported by a shipping bill dated 11th December 2000. The subsequent order of the Joint Secretary to the Government of India dated 27th August 2002 dismissing the revision petition filed by the Petitioner against the Order-in-Appeal dated 29th November 2001 has also been challenged in the present petition.

(2.) The facts in brief are that the Petitioner was purchasing cigarettes from M/s North East Tobacco Company Limited (,,NETCL) located in the State of Assam. NETCL was clearing the cigarettes after availing of the benefit of area-based exemption from payment of central excise duty under Notification Nos. 32/99-CE and 33/99-CE dated 8th July 1999. In terms of the said notifications, NETCL was required to first pay duty on the clearances upfront and thereafter could claim refund on such amount of the said duty as had been paid through the Personal Ledger Account (,,PLA).

(3.) On its part the Petitioner invoked Rule 12(1)(a) of the Central Excise Rules, 1944 (,,CE Rules) and filed a refund claim of Rs.15,12,000 in the office of the Deputy Commissioner, Central Excise by a letter dated 29th December 2000 on an export of 100 cartons of Chancellor Harward FTR Luxury Kings 10s cigarettes of 84 mm length to United Arab Emirates (,,UAE). The said goods were exported by a shipping bill dated 11 th December 2000. The Petitioner also invoked Notification No. 41/94-CE (NT) dated 12th September 1994.