TATA SSL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Tata SSL Limited-the first petitioner (hereinafter to be referred to as "the Company") exported consignments of Cold Rolled Sheets and Coils (for short, the goods ) to Nepal by road. The company got the said goods cleared and removed on payment of excise duty. It is the case of the company that all the subject exports are against free foreign exchange. After the said goods were removed from the factory by the company, it is the case of the company that it realised that instead of clearance on payment of duty, the company ought to have removed the said goods under bond in terms of Rule 13 of the Central Excise Rules, 1944. The company endeavoured to retrieve the said goods and export the same under the bond but the said goods had already crossed the Nepal border. The company made representation to the Assistant Commissioner of Central Excise as well as the jurisdictional of Assistant Commissioner for rebate claims. However, by the letter dated 26th July, 1999 the Superintendent of Central Excise (Technical) rejected the company s rebate claims on the ground that there was no provision to grant rebate duty of central excise on the goods exported to Nepal under the Central Excise Rules. The Company and one of its directors aggrieved by the communication of the Superintendent of Central Excise (Technical) rejecting their rebate claims have filed the present writ petition.

(2.) The reliefs claimed in the writ petition may be reproduced as it is :

(3.) The company seeks to challenge the constitutionality, legality and validity of the Notification Nos.41/94-CE (NT) and 42/94-CE (NT) both dated 22nd September, 1994 whereby the rebate of duty paid on excisable goods and material used in the manufacture of export goods to Nepal and Bhutan is excluded.