UM CABLES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, by consent made returnable forthwith. The learned counsel appearing on behalf of the Respondents waives service on behalf of the Respondents. By consent, the Petitions are taken up for hearing and final disposal.

(2.) In both the Petitions which form the subject matter of the proceedings, the Petitioner has questioned the legality and validity of an order passed by the Joint Secretary to the Government of India on 24 May 2012 dismissing the revision applications filed by the Petitioner from orders of the appellate authority confirming the rejection of rebate claims.

(3.) The Petitioner engages in the manufacture of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables used in telecommunication falling under tariff heading 85.44 of the Central Excise Tariff. The Petitioner has a factory at Silvassa which is registered under the Central Excise Rules with the Central Excise Division- III, Silvassa falling under the Vapi Commissionerate. The Petitioner sells goods both in the domestic market and for export. The dispute in the present case relates to claims for rebate filed by the Petitioner under Rule 18 of the Central Excise Rules 2002. Rule 18 provides as follows :