CCE Vs. VINOD TOOLS INDIA PVT. LTD.

JUDGEMENT

(1.) None has come present for the respondents, No request for adjournment has also been received from them. The file shows that earlier the notice was sent to them for 25.10.2003 but they sent request for adjournment, which was allowed. Again notice was sent to them for 15.12.2003 but none appeared on their behalf. Still another notice was sent to them for today i.e. 19.1.2004, but again today none has come present. It appears that the respondents are, deliberately avoiding the appearance. Therefore, I proceed to decide the appeal after hearing learned JDR.

(2.) The only issue involved in this appeal which has been preferred against the impugned order in appeal, by the Revenue, is as to whether the respondents are entitled to the rebate/refund of the duty paid goods exported by them. The adjudicating authority disallowed the refund by holding that the goods were not exported by the manufacturer and no nexus between the goods cleared by the manufacturer and the goods exported by the appellants have been established. The commissioner (Appeals) has set aside the order and allowed the rebate/refund.

(3.) I have heard the JDR and gone through the record. On perusal of the record it is evident that the goods were manufactured by M/s Vinod Industrial Corporation, Ludhiana which were cleared by them on 11.9.95 vide Invoice No. 1157, in favour of M/s Vinod Tools Pvt. Ltd. (present respondents) whereas the goods were allegedly exported as per AR4, not by the manufacturer M/s Vinod Industrial Corporation but by the present respondents on 13.9.95. Under Notification No. 41/94 -CE(NT) dated 29.9.94 the rebate on the duty paid on the excisable goods exported can be claimed only when the goods had been exported directly from a factory or a Warehouse by the manufacturer. The perusal of the AR -4 No. 12 dated 13.9.95 shows that the goods were exported by M/s Vinod Tools Pvt. Ltd. who is not the manufacturer of the goods. No evidence has been also produced to prove that the goods exported by the respondents were the same which were manufactured and cleared by M/s Vinod industrial Corporation on 11.9.95 from their factory under Invoice No. 1157. Therefore, the benefit of Notification No. 41/94 referred above, could not be claimed by the respondents for claiming duty rebate.