RAVI FOODS PVT LTD Vs. COMMISSIONER (APPEALS)

JUDGEMENT

(1.) The petitioner has come up with the above writ petition challenging an order passed on an appeal, reversing the order of the Original Authority granting rebate on the duty of excise paid on the biscuits exported by the petitioner.

(2.) Heard Mr. S.Niranjan Reddy, learned Senior Counsel appearing for the petitioner and Mr. B.Narasimha Sarma, learned Standing Counsel for the respondents.

(3.) The petitioner is engaged in the manufacture of food products viz., biscuits and wafers, falling under Heading No.19 and confectionery falling under Chapter No.17 of the Schedule to the Central Excise Tariff Act, 1985. According to the petitioner, they cleared the subject goods for both domestic as well as export market. In respect of the goods cleared for export, the petitioner makes payment of the duty of excise on the transaction value as per Section 4 of the Central Excise Act, 1944 and avails CENVAT Credit on the inputs and input services. According to the petitioner, they export biscuits through their merchant exporters with price being the sole consideration and the orders are executed in US $/other foreign exchange terms without any sale being done in the Indian currency.