SIDDHARTHA TUBES LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE dispute relates to grant of rebate of Central Excise Duty. The appellants had exported pipes and tubes after paying Central Excise Duty. The duty so paid was ordered as rebate to them by the Assistant Commissioner. Not satisfied with this order an appeal was filed before the Commissioner (Appeals), Bhopal contending that rebate should be worked out as the Central Excise Duty payable on the FOB value of the export goods. The Commissioner (Appeal) allowed that appeal of the Department holding that according to clarification issued by the CBEC dated 10 -4 -1986 claim of rebate could based on FOB value.

(2.) THE present appeal is against this order.

(3.) THE appellants have submitted that their claim was for return of the duty paid by them on the exported goods as rebate. They also have submitted that their claim was in confirmity with the instructions of the Ministry of Finance vide Circular No. 203/37/96 -C.E., dated 26 -4 -1996. And that the appellate order is erroneous in as it is contrary to the specific provisions of Rule 12 of the Central Excise Rules which relates to rebate of duty. The ld. DR reiterates the findings in the impugned order but a copy of the instruction of 1986 which has been relied upon in the impugned order is neither in the records of the case nor available with the DR.