HC refuses to interfere
with order of Revisional Authority who dismissed revision application /
petition filed by assessee 8 years after CESTAT rejected appeal relating to
rebate of excise duty for lack of jurisdiction; Notes that assessee had
preferred an appeal before CESTAT despite knowing well that it should approach
Revisional Authority u/s 35EE of Central Excise Act in matter relating to
excise duty rebate; Dispute had arisen over entitlement to rebate in view of
amendment to Notification No. 43/2001-CE (NT) and clarification issued by CBEC
with respect to applicability of Explanation that goods should be effected
under Rule 19 of Central Excise Rules; While assessee contended that it was
entitled to rebate since goods had been cleared from factory prior to amendment
to Notification No. 43/2001-CE (NT), Revisional Authority observed that delay
of 8 years was neither a bona fide mistake nor a sufficient cause which
prevented the assessee from filing the application / petition in time;
Resultantly, HC dismisses writ petition while refraining from issuing any
direction to Authority who had considered all facts objectively :
Rajasthan HC
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