• 39—thrgzr (3i141W—V)ttizi !Irch * +11(1J-11 cl itizr 30-11d, !FT 5.4-4,

c4-Qcf, LBW, 3MT-0-Wr,

3T-677-a--0g — 380015.

■itl-RZr-4 sict) .

th-iVF : File No : V2(32) 47 /Ahd-I/201 c5_1-

371t7 Order- In -Appeal No..AHM-EXCUS-001-APP-060-13-14 ft-4V Date : 18.12.2013 --rtt Th°f Date of Issue

)3ft 3 -rftff 34-Rj-wr (arm- V)trrft -ff Passed by Shri. Anil Kumar, Commissioner (Appeal-V)

Assistant Commissioner Div.-III A'bad-I g-FT 11F 311-47T MP/2492/AC/2013-REB. ft-4- : 11/09/201309/11/2013 7P-d-

Arising out of Order - in -Original No.MP/2492/AC/2013-REB. Dated : 11/09/2013 Issued by Assistant Commr.. Commr., Central Excise, Div. - III Ahmedabad - I..

cif cbi 414 yci kldi Name & Address of the Appellant / Respondent

Aries Dyechem Industries Ahmedabad

ct? 1-ftff 4fl 3Pito 31Tttql. 3434--d)-Er t 3174-vr of trq-rft-24-f

31-1 ci-)) 3111 tif f T T 3irt-q7 ;TR-1-ff t I Any person a aggrieved by this Order-In-Appeal may file an appeal or revision application, as the one may be against such order, to the appropriate authority in the following way :

4iRff i1' 44 N c fftraTur 34-rk-q-9 Revision application to Government of India :

(1) ZT \3041q.-1 c 34-1 -ft-ZITI, 1994 chl urvi qfficr c0 1-0-0:ff URI chi

LI—URT g2ITI 3 . c ^ c Tfft&-TuT 3T0)-9. Tift4, ct) ftM 4-k I cri i , .1\)-N-€1 .fd-4FT: trcr ,

: 110001 w,1 1 I (i) A revision application lies to the Under Secretary, to the Govt. of India, Revision Application Unit Ministry of Finance, Department of Revenue, 4 th Floor, Jeevan Deep Building, Parliament Street, New Delhi - 110 001 under Section 35EE of the CEA 1944 in respect of the following case, governed by first proviso to sub-section (1) of Section-35 ibid :

Tlit TIFF \siq t{11. ct, w51-) f+—R-11- 4Er—d-p-rR Tir 3.1- 1 4)1 -ar f+—* q-I.v4IN ci,fl 4 TIFF ■311c) §`; 14, TIT zur -c.11 c16 17ifir cl-)ITT-F4 zi I -1'47> 4u---FrF vf+--zrr (ii) In case of any loss of goods where the loss occur in transit from a factory to a warehouse or to another factory or from one warehouse to another during the course of processing of the goods in a warehouse or in storage whether in a factory or in a warehouse.

41-RT f+7T1- -TN v---zr Pq TT& zur 19-rF 4 ur -1-irzt7r ii-rF \3c-LIN-t ft TriTOit ,3-t) ITR-ff qr-e qt7r t

In case of rebate of duty of excise on goods exported to any couptry or territory outside India of on excisable material used in the manufacture of the goOds which are exported to any country or territory outside India.

Trft r Trffi-9. 1:'+- 1:49-r 7iNc1 01:11-a. TIT 4-1--d-r9 f -T[I-d- f -trr 4 NI 41Iei t.

In case of goods exported outside India export to Nepal or Bhut

duty.

.3o-ilq.1 cl \30-114-1 T-rd-rff • -ser 4-11-0

-q-dritT afrzior, 31-EirF TR-r tgf uR -Err oiq

qfRI 109 TU ftzjwr it7 irq er

n, without payment of

3fr 3Trtcz 3TrKfd-zFr 0.2) 1998

(d) Credit of any duty allowed to be utilized towards payment Of excise duty on final

products under the provisions of this Act or the Rules made there under and such order is passed by the Commissioner (Appeals) on or after, the date appointed under Sec.109 of the Finance (No.2) Act, 1998.

(1) m"--41-?:i \3c-1-11q-1 (311:1) 1-1 311c1c1), 2001 f4Zili 9 -8 NfORJ‘T

14, tifkff 3Trkzr gft arr--a-z-r 40-31-ft 3T 3TTt`Z - r—t

1A-Pd-zi1 TITK 3ft-a3rr ftar 14 Ti-r2T urdi 3ic1 Ild Z117T 35-

f ' +1 ccl 11 c i3TV 02T crbiR-6 T11r11-1 git 'It At

The above application shall be made in duplicate in Form No. A-8 as specified under Rule, 9 of Central Excise (Appeals) Rules, 2001 within 3 months from the date on which the order sought to be appealed against is communicated ands all be accompanied by two copies each of the 010 and Order-In-Appeal. It should also be accompanied by a copy of TR-6 Challan evidencing payment of prescribed fee as prescribed under Section 35-EE of CEA, 1944, under Major Head of Account.

(2) RRum 3fr- 3919-1 u161 •fl Th."1=1- a731. WM). TIT \3•M) 4) 41 .0)- -1:14 200 / — tbti ' 4X4 I c11-1

\_11 I

The revision application shall be accompanied by a fee of Rs.200/- where the amount involved is Rupees One Lac or less and Rs.1,000/- where the amount involved is more

than Rupees One Lac.

-41-ffr ,z)oictt 31-citrzi 1-rzrrnqwr rft

Appeal to Custom, Excise, & Service Tax Appellate Tribunal.

dc-1I''1 31114f4TITI, 1944 4 q-l-RT 35—t/ 31d1 fd:—

Under Section 35B/ 35E of CEA, 1944 an appeal lies to :-

colicfpoi 4-jsc-qico-r T4-414 err t-41-4 \30-11q ci I chi 3P:itrzr

4 fttEr 6elict) .4. 3. 31- 1. *. ch) l ci

the special bench of Custom, Excise & Service Tax Appellatei Tribunal of West Block No.2, R.K. Puram, New Delhi-1 in all matters relating to classification valuation and..

cbc) \J-0 st-i el' -1 7T-Ii \re,' I I er l000/— (61 mti

3

2 (1) -cF qdT 31TTH 31014 I Tl 3T c, 3TOM 1=f11=0 #Frr

,141c 3T :TITTITfOTh-7°1- (ftlit) 4 of +i &41171 31-61T4TqTq 3t-20,

14I1T011 -1 4 H, 31-61 1qWq-380016.

(b) To the west regional bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at 0-20, New Metal Hospital Compound, Meghani Nagar, Ahmedabad : 380 016. in case of appeals other than as mentioned in para-2(i) (a) above.

(2) Th- ITT ■3cLI I4 171r 15 (3TITTa -) F 1 4114(4) , 2001 Tht MT 6 3-1-d4U Acr . 7-3 14 f.Tiftd- 31IR1 R

311ThArzl J J 4 4 I 311t1a- f4Fg 3111-F f=4571 L 3frk-v1 cfic -411 Vrd-za Tr ,-161

4 91 , 1, olur cbc1 91 , 1 3117 C`1 4 1N-11 \-11 1- 11'11 T 5 17;T \3‘1N1 4) 41 c161 1000 / — EMT

eFt I vi l; \.1c1-11 cKh c!) TOT, chl +11 4 1 3T)-R. c1 4 1H-1 I 4 N-11 T=69-T b1:N 5 TIT 50 -MW Oct) > c11

Wq7

5000/— 04in- \30-114 +1i 4 1, cl +11 4 1 3117 (-1 4 11q1 ---EF7 50

-MZ4 TIT -1 ,t) uqlql 06I --E17 10000 /— Zvi "14---41 -6)711- 1 4 rbti .t-1(1-) •<D. -eK t -11 4-1

44, T-crd cbc) X11 3Tcf- \3u f+-3-A'r 7ftru &-)7 4

7FIUT ■31 - Trarf-07FR-u-r TTT RP-1-ff t I 1-1 -A 'MK T->tzN 500 / — thti

14741 6) 'Tr I

The appeal to the Appellate Tribunal shall be filed in quadruplicate in form EA-3 as prescribed under Rule 6 of Central Excise(Appeal) Rules, 2Q01 and shall be accompanied against (one which at least should be accompanied by a fee of Rs.1,000/-, Rs.5,000/- and Rs.10,000/- where amount of duty / penalty / demand / refund is upto 5 Lac, 5 Lac to 50 Lac and above 50 Lac respectively in the form of crossed bank draft in favour of Asstt. Registar of a branch of any nominate public sector bank of the place where the bench of any nominate public sector bank of the place where the bench of the Tribunal is situated. Application made for grant of stay shall be accompanied by a fee of Rs.500/-.

*fl 3r-r-4'zr (1,4 11-F 31-171 4)1 •Ril'aZi 1 c11 t 11F3TY r f Ali 4-)1 111-1ffT9

34- War ,Ami *sd u2-zr of c-) f45 f zr21-0.2-0- 31-#C414

i-r-arf4w--0-r 4,1 cb 3111-F ?1T u , -Ncr->k cr-, 31t itar - tor t

In case of the order covers a number of order-in-Original, fee for each O.I.O. should be paid in the aforesaid manner not withstanding the fact that the one appeal to the Appellant Tribunal or the one application to the Central Govt. As the case may be, is filled to avoid scriptoria work if excising Rs. 1 lacs fee of Rs.100/- for each .

(4);--ir/TR--f-TI 31-14124q -r-r 1970 TINT TI -ftRic-f (6) 31:Nrcf — 1 t c1 4 1- f ft f 31t -f17 30. 31T1 L11.

31-1-(171 z-W-TTft-P-Tft f4u17-171- 111 chr) k; P-r - ".6.50 cI)1 7;2-1ITTIFTI

tct)t (1 4 11 6)11 -TITflP

One copy of application or O.I.O. as the case may be, and the order of the adjournment authority shall a court fee stamp of Rs.6.50 paise as prescribed under scheduled-I item of the court fee Act, 1975 as amended.

3tR- 34-44d- Ti-Fra1 4,1 14-Aui ch f citQl ftait 4 31I 1.1'r F Tr f 31-1Wfih. War \rim' wl -01T1r

m\---41-Er , )ciictpz 3T -Eir-A-zr ( --r411410-) jPr, 1982 14 -ftftd. t

Attention in invited to the rules covering these and other related matter contended in the Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982.

(3)

( 5 )

V2(3i)/47/AHD-I/2013

4

ORDER-IN-APPEAL

The present appeal has been filed by M/s. Aies Dye Chem

Industries, Plot No.C-1, 260, Phase-II, GIDC, Vatva, Ahmedabad (hereinafter

referred to as "the appellant") against Order-In-Original No. M /2492/AC/2013-

Reb, dated 11.09.2013 (hereinafter referred to as the "impugne order") passed

by the Assistant Commissioner, Central Excise, Division-I I Ahmedabad-I

(hereinafter referred to as the "adjudicating authority').

2. The Brief facts of the case is that the appellant ha filed the rebate

claim, as detailed below, under Rule 18 of Central Excise Rules 2002 along with

the documents, such as original copy of A.R.E.1, invoice issued under Rule 11, -

self attested copy of shipping Bill, self attested copy of Bill of Lading, self attested

copy of Mate receipt. The details of the claim is as under:

r N Sr

a Pile No Name of

manufacturer

ARE-I details Shipping Bill No Date of

Filing

Date of

Export

mount

of Rebate

Rs.

Cenvat account

debit entry No Port of

Export ARE-

I Date No Date No Date

2 3 4 5 6 7 8 9 10 11 12 13

1 1626

Aries Dye Chem

Inds. 119 21.05.12 8999414 19.05.12 13.06.13 09.06.12 4,37,787/- 202 21.5.12

ICD,

A'had

3. On scrutiny of the documents submitted by tha claimant, it is

observed that the claimant has claimed rebate of Rs.4,37,757/- n respect of duty

paid goods. The claims have been submitted by the appellant after the lapse of

one year from the date of the export of the finished goods and the same is time

barred as per provisions of Section 11 B of the Central Excise Act, 1944.

4. A Show Cause Notice was issued to the appellant for rejection of

the Rebate claim filed under Rule 18 of the Central Excise Rules, 2004, as the

same had been filed after the prescribed time limit of one year from the date of

the goods leaving the appellant's factory premises, as per Section 11 B of the

Central Excise Act, 1944. The Show Cause Notice was adjudicated by the

adjudicating authority vide the impugned order wherein the rebate claim has

been rejected on the grounds of limitation.

5. Being aggrieved with the above impugned Order ttie appellant have

filed an appeal against the impugned order on the following grounds:

(i) The adjudicating authority has not taken any cognizance to

the appellant's reply dated 31-07-2013 to the Show Cause

V2(32)/47/AHD-I/2013

5

(ii) The adjudicating authority has overlooked the procedure laid

down for the purpose of rebate claim under Notification

No.19/2004(NT)

(iii) As per the procedure laid down under Notification No.

I9/2004(NT) documents like original and duplicate copy of

ARE 1 and copy of shipping bill with other documents are

required for the purpose of filing the rebate claim. As

documents viz. Original and duplicate copy of ARE I and

shipping bill were not released by Custom authority till

10.06.2013, appellant could not file rebate claim within time

limit prescribed under Section 11 B of Central Excise Act, 1944.

(iv) Though export took place on 09-06-2012, Custom authority

make endorsement on the body of the ARE 1 and shipping

bill on 08-04-2013 and released documents on 10-06-2013.

As circumstances were beyond the control of the appellant

delay of five days in filling of rebate claim may please be

condoned.

6. Personal hearing in the matter was held on 17.12.2013, wherein

Shri Dilip R. Ladva, appeared on behalf of the appellant and reiterated the

submissions made by them in their appeal and requested that their appeal be

allowed.

DISCUSSION AND FINDINGS:

7. I have carefully gone through the facts of the case, appeal

memorandum and submissions made at the time of personal hearing. The issue

to be decided here is whether the rebate claim filed under Rule 18 of the Central

Excise Rules by the appellant can be allowed when the same has been filed

beyond the period of one year as stipulated under Section 11 B of the Central

Excise Act, 1944.

8. I find that in this case, the goods were exported vide ARE-1 No.

119/dated 21.05.2012 and the date of export is 09.06.2012. The ARE-1 copies

were endorsed by the Customs authorities on 08.04.2013. The appellant has

contended that the same was handed over to them on 10.06.2013, though they

have not produced any documentary evidence in support of their contention.

V2(3f)/47/AHD -I/2013

6

within one year i.e by 08.06.2013, from the date of payment of duty. However the

rebate claim was filed on 13.06.2013 i.e. beyond the period of ohe year from the

date of export, as per Section 11 B of the Central Excise Act, 1944.

9. Notification No. 19/2004-Central Excise (N.T.) has been issued

Rule 18 of the Central Excise Rules, 2002. The Cenvat Credit Mules, 2002 have

been made by the Central Government in exercise of powers conferred by

section 37 of the Central Excise Act 1944.

9.1. Section 37: Power of Central Government to make rules. —

(1) The Central Government may make rules to carry into effect the purposes of this Act.

(2) In particular, and without prejudice to the generality of the fdregoing power, such rules may —

(xvi) provide for the grant of a rebate of the duty paid on goods which are e4orted out of India or

shipped for consumption on a voyage to any port outside India including interest thereon;

9.2. Therefore the Notification issued under Rule 18 of the Central

Excise Rules, 2002 is subject to the limitation of Section 37 of the Central Excise

Act, 1944, which is for putting into effect the purpose of the Act and therefore

under Section 37, no provision can be made to go beyond the scope of the

Central Excise Act, 1944 itself.

9.3. The Rebate of duty is covered under Section 11 B

Act, 1944, which states that:

of Central Excise

SECTION 11B. Claim for refund of duty and interest, if any, paid on such duty —

(1) Any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by uch documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, o paid by, him and the incidence of such duty and interest, if any, paid on such duty had n t been passed on by him to any other person :

[Explanation. — For the purposes of this section, -

(A) "refund" includes rebate of duty of excise on excisable goods 4ported out of India or on excisable materials used in the manufacture of goods which are eXported out of India;

(B) "relevant date" means, -

V2(32)/47/AHD-I/2013

7

(a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, -

(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;

(b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid;

(c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory;

(d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction;

(e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;

(ea) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 5A, the date of issue of such order;

(eb) in case where duty of excise is paid provisionally under this Act or the rules made there under, the date of adjustment of duty after the final assessment thereof;

(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;

(f) in any other case, the date of payment of duty.

9.4. Therefore Notification No. 19/2004-Central Excise (N.T.) lays down

the procedure to claim Rebate which is all along subjected to provision of Section

11 B of the Central Excise Act, 1944.

10. Further, Hon'ble High Court of Bombay in the case of EVEREST

FLAVOURS LTD. v/s. UNION OF INDIA reported in ELT 2012 (282) ELT 481

(Born.). has held that:

"Rebate - Limitation - Section 118 of Central Excise Act, 1944 specifically comprehends an -4,-1- -,! C.,";,, 4,,4% nn nnndo cwnnrind nr matPrialc acnri in Chair manufacture -

V2(32)/47/AHD-I/2013

8

duty, Rule 18 of Central Excise Rules, 2002 cannot be read independetit of requirement of

limitation prescribed in Section 11B ibid - Mere presentation of an ARE-1 Font) does not constitute

the filing of a valid application for rebate - An application for refund has to by filed, together with

documentary. material as required - A self-attested copy of shipping bill is required to be filed

together with the claim for rebate on duty paid on excisable goods exported - Petitioner filed an

application for rebate on 17-7-2007 which was beyond the period of one year from 12-2-2006 being

the relevant date on which the goods were exported - Where the statute provides a period of

limitation, in Section 11 B ibid for a claim for rebate, the provision has to b complied with as a

mandatory requirement of law. (paras 8, 10, 11, 12J"

10.1 In the same order, the Hon'ble High Court has also observed in

Para 12 as under:

"12.For the aforesaid reasons, we hold that the authorities below were justified in coming to

the conclusion that the petitioner had filed an application for rebate on 17 duly 2007 which was

beyond the period of one year from 12 February 2006 being the relevant datle on which the goods

were exported. Where the statute provides a period of limitation, in the present

case, in Section 11B for a claim for rebate, the provision has to be complied

with as a mandatory requirement of law."

11. Further, in a similar issue, vide Order no. 12614/2013-CX, dated

17.09.2013, in the case of Revision Application filed under Seption 35 EE of the

Central Excise Act, 1944 against Order-in-Appeal No. 296/11(Ahd-

II)CE/CMC/Commr.(A)/Ahd., dated 28-06-2011 passed by Commissioner of Central Excise (Appeals), Ahmedabad-I in respect of M/s Pasupati Industries,

Ahmedabad, the Government has observed as under:

"Applicant has given various reasons for filing rebate claim Offer a stipulated

period of one year. In addition, he contended that delay in filitlg rebate claim is

a procedural lapse and same may be condoned as the stbstantial benefit

cannot be denied to them due to procedural infractions. In this regard, Government

observes that filing of rebate claim within one year is a statutory i .equirement which

is mandatory to be followed. The statutory requirement can be condoned only if there

is such provision under Section 11B. Since there is no provision or condonation of

delay in terms of Section 11B, the rebate claim has to be treated s time barred."

10.2 The Hon'ble CESTAT, South Zonal Bench, Chennai in th • case of Precision

Controls vs. Commissioner of Central Excise, Chennai 2004 ( 76) ELT 147 (Tri.-

Chennai) held as under:

"Tribunal, acting under provisions of Central Excise Act, 1944 has no equitable or

discretionary jurisdiction to allow a rebate claim de hors the limitation provisions of

41

V2(32)/47/AHD4/2013

9

under central Excise Act, 1944 and Customs Act, 1962 have no power to relax

period of limitation under Section 113 Mid and Section 27 ibid and hence powers of

Tribunal too, bong one of the authorities acting under aforesaid Acts, equally

circumscribed in regard to belated claims — Section 113 of Central Excise Act,

1944 — Rule 12 of erstwhile Central excise Act, 1944 — Rule 13 of the Central

Excise Rules, 2002. — Contextually, in the case of Uttam Steel Ltd. also, the

Hon'ble Bombay High Court allowed a belated rebate claim in a writ petition filed by

the assessee. This Tribunal, acting under the provisions of the Central Excise Act,

has no equitable or discretionary jurisdiction to allow any such claim de hors the

limitation provisions of Section 11B."

10.3 Further, it has been held by the Hon'ble Supreme Court in the case of

Collector Land Acquisition Anantnag & Others vs. Ms. Katji & Others reported in 1987

(28) ELT 185 (SC) that when delay is within condonable limit laid down by the

statute, the discretion vested in the authority to condone such delay is to be

exercised following guidelines laid down in the said judgment. But when there is no

such condonable limit and the claim is filed beyond time period prescribed by

statute, then there is no discretion to any authority to extend the time limit."

11.1. The Government of India, vide the above mentioned order has held

that the rebate claim filed after one year's time limit stipulated under Section 11 B

of the Central Excise Act, 1944 read with Rule 18 of Central Excise Rules, 2002

is clearly hit by time limitation clause and cannot be entertained at all.

12. Paragraph 2.4 of the Chapter IX of Central Excise Manual

Supplementary Instructions provides as under:

"2.4. It may not be possible to scrutinize the claim without the accompanying documents

and decide about its admissibility. If the claim is filed without requisite documents, it may

lead to delay in sanction of the refund. Moreover, the claimant of refund is entitled for

interest in case refund is not given within three months of the filing of claim. Consequently,

submission of refund claim without supporting documents will not be allowed. Even if claim

is filed by post or similar mode, the claim should be rejected or returned with query memo

(depending upon the nature/importance of document filed). The claim shall be taken as

filed only when all relevant documents are available. In case any documents is not

available for which the central excise or customs department is solely accountable, the

claim may be received so that the claimant is not hit by limitation period."

12.1 As per the above instruction, provision has been made that claim

should be accepted even without documents which are not available with

V2(34)/47/AHD-I/2013

10

claim was filed after expiry of the stipulated one year period from the date of

export. The appellant could have filed the claim without documents which are

not available with them, but they have not filed the claim within stipulated time

limit at all, hence, provision of Paragraph 2.4 of, Chapter IX of the Manual

Supplementary Instructions is also not applicable in this case.

13. The time limit of one year from the relevant date i.e. from the date

of export of goods, is prescribed for claiming refund of duty which includes rebate

of duty of excise on excisable goods exported out of India, as pet the explanation

given under the Central Excise Act, 1944. It is a statutory requirlement to file the

rebate claim within one year and the statutory requirement can bie condoned only

if there is such provision under Section 11 B. There is no provision for

condonation of delay in terms of Section 11B and no statutory authority can

traverse the confines of law and grant relief by overlooking the Or of limitation. I

therefore, find no reason to entertain the rebate claim which is barred by

limitation under the provisions of Rule 18 of Central Excise Rulel, 2002 read with

Section 11 B of Central Excise Act, 1944.

14. In view of the above discussions, I find that the adjudicating

authority has rightly rejected the rebate claims and therefore, I plass the following

order:

ORDER

15. I hereby reject the appeal filed by the appellant and uph Id the impugned

order.

(ANIL KUMAR) COMMISSIONER (APPEALS-

CENTRAL EXCISE, AHMEE)ABAD.

Date: /12/2013 ATTESTE

(M. Vyas) Superintendent (Appeals-V) Central Excise, Ahmedabad

By Regd. Post A.D.

To M/s. Aries Dye Chem Industries, Plot No.C-1, 260, Phase-II, GIDC, Vatva, Ahmedabad

V2(32)/47/AI-ID-I/20 13

11

Copy to:

1. The Chief Commissioner, Central Excise, Ahmedabad.

2. The Commissioner of Central Excise, Ahmedabad-I,

3. The Deputy/Asstt. Commr. Of Central Excise, Div-III, Ahmedabad-I

4 The Superintendent (System), Central Excise, H.Q., Ahmedabad-I for

uploading the order on web site.

5 .PA to Commissioner (Appeals-V)

6. Guard File.

a