CHENAB TEXTILE MILLS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner had approached this Court praying for the following reliefs:

(2.) The learned counsel for the petitioner submitted that the petitioner is a manufacturer of cotton yarn and manmade yarn which falls under Chapter 52 and 55 of the first Schedule to the Central Excise Tariff Act, 1985. Part of the goods manufactured by the petitioner were for home consumption whereas partly those were exported.

(3.) Referring to Rule 18 of the Central Excise Rules, 2002 (for short 'the 2002 Rules'), the learned counsel for the petitioner submitted that for any goods exported, Central Government may by notification, grant rebate of duty paid on such excisable goods in terms of the prescribed procedure. In exercise of aforesaid power, notification No. 40/2001-NT dated 26th June, 2001 was issued. Certain conditions had been laid down in the aforesaid notification. Clause 4 of the aforesaid notification prescribes the method of claiming rebate of duty.