COMMISSIONER, CENTRAL EXCISE Vs. SIMPLEX PHARMA PVT. LTD

JUDGEMENT

(1.) THIS appeal under Section 35G of the Central Excise Act, 1944 is directed against the order (Annexure A -3) dated, 27th July, 2006 passed by the Customs Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi allowing the Excise Appeal No. 4605 of 2004, arising out of the order -in appeal No. 209/AKG/GGN/2004 dated, 7th June, 2004 passed by the Commissioner (Appeals), Central Excise, Delhi -III, Gurgaon.

(2.) BRIEF facts giving rise to this appeal are as under:

(3.) AGGRIEVED against the order of the lower authorities, the assessee preferred an appeal before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The Tribunal after considering the various provisions of the Central Excise Act and Customs Tariff Act and the submissions made by the rival parties held that Sub -section 2 (a) of Section 11 -B of the Central Excise Act, 1944 clearly envisaged that the rebate of duty on excisable goods exported or on excisable material used in the manufacture of goods which are exported, are eligible for refund. Accordingly, the appeal filed by the assessee was accepted and the impugned order passed by the Lower Revenue Authorities rejecting the claim of the assessee for refund of duty was set aside.