HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 977/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, CGST Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents Connected With D.B. Civil Writ Petition No. 459/2019 Rswm Ltd. Udaipur, Unit- Rishabhdev, District- Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, At Present Working As Chief Operating Officer, Resident Of- Rswm Colony, Rishabhdev, District- Udaipur (Raj.).
----Petitioner Versus
1. Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b,hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, Statue Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala (Downloaded on 09/02/2022 at 08:39:59 PM) (2 of 29) [CW-977/2020] Building- B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi- 110 066.
----Respondents D.B. Civil Writ Petition No. 18117/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18118/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer (Downloaded on 09/02/2022 at 08:39:59 PM) (3 of 29) [CW-977/2020] Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18119/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18128/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, (Downloaded on 09/02/2022 at 08:39:59 PM) (4 of 29) [CW-977/2020] New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18129/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur. 4 Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18130/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner
Versus
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1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18133/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18218/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
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----Petitioner
Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18220/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18226/2019 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, (Downloaded on 09/02/2022 at 08:39:59 PM) (7 of 29) [CW-977/2020] Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi - 100066.
2. Assistant Commssioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioenr, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals)), Office Of The Central Goods And Service Tax And Central Excise Commissionerate Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18627/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents
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D.B. Civil Writ Petition No. 18628/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18629/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Downloaded on 09/02/2022 at 08:39:59 PM) (9 of 29) [CW-977/2020] (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 18630/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.
----Respondents D.B. Civil Writ Petition No. 2/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Throutgh Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer (Downloaded on 09/02/2022 at 08:39:59 PM) (10 of 29) [CW-977/2020] Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur
----Respondents D.B. Civil Writ Petition No. 28/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 29/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, (Downloaded on 09/02/2022 at 08:39:59 PM) (11 of 29) [CW-977/2020] New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 33/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate - Jodhpur.
----Respondents D.B. Civil Writ Petition No. 34/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner
Versus
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1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 36/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 49/2020 M/s Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata- 700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.
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----Petitioner
Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi - 100066.
2. Assistant Commissioner, Central Good And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 52/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate - Jodhpur.
----Respondents D.B. Civil Writ Petition No. 89/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, (Downloaded on 09/02/2022 at 08:39:59 PM) (14 of 29) [CW-977/2020] Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 91/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
3. Commissioner, CGST Commissionerate, Jodhpur
4. Commissioner (Appeals, Office of The Commissioner (Appeals), Office of the Central Goods and Service Tax and Central Excise Commissionerate- Jodhpur)
----Respondents D.B. Civil Writ Petition No. 94/2020 (Downloaded on 09/02/2022 at 08:39:59 PM) (15 of 29) [CW-977/2020] M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 95/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
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----Respondents
D.B. Civil Writ Petition No. 96/2020
M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.
----Petitioner Versus
1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.
2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.
3. Commissioner, Cgst Commissionerate, Jodhpur.
4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.
----Respondents D.B. Civil Writ Petition No. 1025/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
(Downloaded on 09/02/2022 at 08:39:59 PM) (17 of 29) [CW-977/2020]
----Respondents
D.B. Civil Writ Petition No. 1028/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1149/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1180/2022 (Downloaded on 09/02/2022 at 08:39:59 PM) (18 of 29) [CW-977/2020] Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1182/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1183/2022 (Downloaded on 09/02/2022 at 08:39:59 PM) (19 of 29) [CW-977/2020] Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1081/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1083/2022 (Downloaded on 09/02/2022 at 08:39:59 PM) (20 of 29) [CW-977/2020] Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1121/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1123/2022 (Downloaded on 09/02/2022 at 08:39:59 PM) (21 of 29) [CW-977/2020] Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents D.B. Civil Writ Petition No. 1152/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).
----Petitioner Versus
1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).
2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).
3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.
----Respondents
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(22 of 29) [CW-977/2020]
For Petitioner(s) : Mr. Vikas Balia, Sr. Adv. with
through V.C. Mr. Priyansh Arora.
Mr. Sanjeev Johari, Sr. Adv. with
Mr. Shubhankar Johari
For Respondent(s) : Mr. Mukesh Rajpurohit, ASG
through V.C. Mr. Ankur Mathur
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE MADAN GOPAL VYAS Judgment 04/02/2022 By the Court: (Per Akil Kureshi, CJ):
These petitions arise out of a similar background. They have been heard together and would be disposed of by this common judgment.
2. Material facts being similar, we may notice them as arising in D.B. Civil Writ Petition No. 18117/2019. The petitioner is a limited company and is engaged in the business of manufacture and export of Yarn. The petitioner had exported such product during the year 2013-14 and claimed duty drawback at a higher rate as per the Customs department's notifications. The petitioner also made a separate rebate claim before the Excise Department. The Assistant Commissioner of Excise issued a show cause notice dated 12.02.2014 calling upon the petitioner to explain why such rebate claim should not be rejected. His main ground for proposing rejection of the petitioner's rebate claim was that the petitioner had availed higher rate of drawback for the export which is available only when Cenvat facility has not been availed. In the present case, according to the Assistant Commissioner, the assessee had failed to establish that it satisfied the condition (Downloaded on 09/02/2022 at 08:39:59 PM) (23 of 29) [CW-977/2020] No.15 of the notification No.92/2012 dated 04.10.2012. He therefore proposed to deny the benefit of rebate of duty as claimed by the petitioner.
3. The petitioner filed a detailed reply to the said show cause notice under communication dated 21.02.2014 and principally contended that the petitioner had availed the benefit of credit of duty only on capital goods and not taken any credit on any of the inputs or input services used for manufacture of the export goods.
According to the petitioner, this methodology was in conformity with the said notification dated 04.10.2012 and thus the show cause notice should be dropped.
4. Not accepting the stand of the petitioner, the Assistant Commissioner passed the order dated 05.03.2014 and rejected the rebate claim of the petitioner. He was of the opinion that the petitioner had availed the drawback at higher rate by declaring that the petitioner was not availing benefit under the Cenvat credit rules, which was not a correct statement.
5. The petitioner preferred an appeal against the said order.
The appellate authority dismissed the appeal by order dated 18.09.2017. It was of the opinion that the drawback is a rebate of duty or tax chargeable on imported materials or excisable materials used as input in manufacture of export goods. Since the petitioner had already availed the drawback, the claim of the petitioner for rebate was not sustainable. Granting any such rebate claim would amount to double benefit.
6. The petitioner thereupon filed a revision petition before the Government of India. The revision petition was dismissed by an order dated 09.10.2019. The revisional authority referred to and (Downloaded on 09/02/2022 at 08:39:59 PM) (24 of 29) [CW-977/2020] relied upon the decision of the learned Single Judge of the Madras High Court in the case of M/s. Raghav Industries Ltd. Vs. Union of India and others, 2016 (334) E.L.T. 584 (Mad.) confirming the views of the excise authorities. The petitioner has thereupon filed this petition challenging the said orders.
7. In this group of petitions, the arguments have been advanced by Senior Advocates Mr. Vikas Balia and Mr. Sanjeev Johari. Their contentions were that the duty drawback and rebate claims are separate and independent benefits recognised under different statutes. The petitioner had utilized the Cenvat credit of the duty paid on capital goods for discharging its excise liabilities on purchase of raw materials which were used for manufacturing the export products. This does not amount to breach of any of the conditions for claiming the rebate and in particular condition No.15 of the notification dated 04.10.2012. They submitted that the decision of Madras High Court in the case of M/s. Raghav Industries (supra) does not laid down correct law. Heavy reliance was placed on the decision of the Supreme Court in the case of M/s Spentex Industries Ltd. vs. Commissioner of Central Excise and others, (2016) 1 SCC 780, in which it was held that an exporter is entitled to claim rebate of excise duty paid not only on the inputs used for manufacture of export goods but on the final product also. The decision of Bombay High Court taking a contrary view was reversed.
8. On the other hand, the stand of the department is that the petitioner having claimed the drawback on the export goods at higher rate, was not entitled to thereafter claim rebate on the duty paid. Learned counsel submitted that the petitioner is claiming (Downloaded on 09/02/2022 at 08:39:59 PM) (25 of 29) [CW-977/2020] double benefits. By virtue of claiming duty drawback, the duty paid by the petitioner earlier was neutralized. Thus, the petitioner had not borne any duty on the export goods. The question of granting rebate under such circumstances therefore would not arise.
9. Section 75 of the Customs Act, 1962 pertains to drawback.
The Government of India has issued a notification dated 04.10.2012 which prescribes the rate of drawback as specified in the Schedule. Clause (6) of notes and conditions contained in the said notification reads as under:-
"The figures shown under the drawback rate and drawback cap appearing below the column "Drawback when Cenvat facility has not been availed" refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column "Drawback when Cenvat facility has been availed" refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not."
10. As per clause 15 of this notification the expression "when Cenvat facility has not been availed" has been explained as to mean that the exporter shall satisfy the condition namely no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export products. It is undisputed that in the present case, the petitioner had made such a declaration and availed the drawback at a higher rate. In other words, the petitioner reclaimed the excise duty paid through the drawback claim.
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11. We may now turn to the provisions for rebate of excise duty.
Rule 18 of the Central Excise Rules, 2002 pertains to the rebate of duty. Rule 19 pertains to export without payment of duty. These rules read as under:-
"Rule 18. Rebate of duty.- Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.
[Explanation.- For the purposes of this rule, "export", with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft] Rule 19. Export without payment of duty.- (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the [Principal Commissioner or Commissioner, as the case may be].
(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the [Principal Commissioner or Commissioner, as the case may be].
(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board."
12. As per these rules thus, an exporter has an option either to claim duty free exports under Rule 19 or first pay the duty and thereafter claim rebate thereof as is provided in Rule 18.
Apparently, the petitioner had claimed the rebate meaning thereby, the petitioner had paid the duty on the goods at the time of export. Perusal of Rule 18 would show that such rebate would be granted by the Central Government by issuing notification on (Downloaded on 09/02/2022 at 08:39:59 PM) (27 of 29) [CW-977/2020] the duty paid on excisable goods or duty paid on materials used in manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations and fulfillment of such procedure as may be specified in the notification. As per this rule thus, upon export, an exporter is entitled to claim rebate on the duty paid on export goods as well as on materials used in manufacture or processing of such goods. This would of-course be subject to fulfillment of the conditions as may be prescribed. The crux of the issue in the present case is that Rule 18 recognizes the grant of rebate of duty paid on the goods. If no duty is paid, the claim would not fall in Rule 18 at all. When the petitioner, through its drawback claims, claimed the refund of excise duty which was granted also, Rule 18 would have no applicability. We are in agreement with the view of the authority and the decision of the learned Single Judge of Madras High Court that granting any such claim would amount to double benefit. The decision of Supreme Court in the case of M/s Spentex Industries Ltd. (supra) would not change this position. It was the case in which the exporter had claimed rebate of excise duty paid by it on inputs and on the final product which was exported. The department was of the opinion that such rebate claim at both stages was not available. The Supreme Court referring to the scheme of granting rebate under Rule 18 and facilities for export of goods without payment of duty under Rules 19 of the Central Excise Rules, 2002 held that the rebate of duty paid by them on inputs as well as final product was available. Referring to Rule 19, it was observed that not granting rebate under Rule 18 would amount to discriminatory and (Downloaded on 09/02/2022 at 08:39:59 PM) (28 of 29) [CW-977/2020] anomalous situation. Following observations were made by the Supreme Court:-
"(ii) Scheme of the Rules : A cumulative reading of the scheme enshrined in Rules 18 and 19 of the Rules, 2002 has already been pointed out above. These Rules provide two alternatives to the exporter enabling him to get the benefit of exemption from paying the excise duty. Under Rule 19, exporter is not required to pay any excise duty at all. At the time of removal of these goods from the factory gate of the producer or the manufacturer or the warehouse or any other premises, he is supposed to comply with the conditions, safeguards and procedure, as may be notified by the Board. Such a procedure provides for execution of a bond which, inter alia, lays down the condition that the goods which are cleared are actually meant for export and he is to furnish the proof that those goods are actually exported. What is important is that when the exporter opts for this method, with the approval of the Commissioner, he is not required to pay duty either on the final product, i.e., on excisable goods or on the material used in the manufacture of those goods. The intention is loud and clear, namely, the goods which are meant for exports are free from any excise duty. It extends not only to the material which is used in the manufacture of goods but also on the goods that are produced and ultimately exported. Once we keep in mind this scheme, it cannot be the intention of the Legislature to provide rebate only on one item in case a particular exporter/manufacturer opts for other alternative under Rule 18, namely, paying the duty in the first instance and then claiming the rebate. Giving such restrictive meaning to Rule 18 would not only be anomalous but would lead to absurdity as well. In fact, it would defeat the very purpose of grant of remission from payment of excise duty in respect of the goods which are exported out of India. It may also lead to invidious discrimination and arbitrary results. Let us visualize another situation. A particular exporter may opt for scheme under Rule 18, i.e., for claim of rebate insofar as, say, excise duty on material used in manufacture of goods is concerned. He would pay that duty and claim rebate. When it comes to payment of duty of export of excisable goods, he exercises the option under Rule 19 and executes a bond which enables him not to pay any duty on excisable goods. In this scenario, the exporter will still be able to get the benefit of not paying any excise duty on both final product as well as intermediate product."
(emphasis supplied by us) (Downloaded on 09/02/2022 at 08:39:59 PM) (29 of 29) [CW-977/2020]
13. This judgment thus rests on totally different facts. In fact a reversed anomaly would arise if the claim of the petitioner is accepted. If an exporter exercises option under Rule 19, he could export the goods without payment of duty. He would thereupon not be entitled to claim duty drawback on such component. On the other hand an exporter, who opts for the rebate of duty under Rule 18 is allowed the rebate after claiming drawback as well, there would be double benefit and a clear case of anomaly. In this context, the question as to from which source of Cenvat credit the duty was paid, becomes redundant.
14. Before closing we may clarify that the line of reasoning that we have adopted has come out clearly in the appellate and revisional orders. The Assistant Commissioner has proceeded on the basis that the petitioner, for the purpose of claiming drawback, had made a false declaration. If these observations are allowed to stand, as correctly pointed out by the learned counsel for the petitioner the drawback claims which are closed, would be under jeopardy. It is clarified that the department as well as this Court have proceeded on the basis that the petitioner having claimed and received the drawback of excise duty, could not thereafter claim rebate of the same component of duty.
15. With this clarification, all the petitions are dismissed. (MADAN GOPAL VYAS),J (AKIL KURESHI),CJ 12to43,44to46,54to57,65-jayesh/-
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