(Dr. D.Y. Chandrachud, J.)

Rule, by consent made returnable forthwith. The learned counsel appearing on behalf of the Respondents waives service on behalf of the Respondents. By consent, the Petitions are taken up for hearing and final disposal.

2. In both the Petitions which form the subject matter of the proceedings, the Petitioner has questioned the legality and validity of an order passed by the Joint Secretary to the Government of India on 24 May 2012 dismissing the revision applications filed by the Petitioner from orders of the appellate authority confirming the rejection of rebate claims.

3. The Petitioner engages in the manufacture of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables used in telecommunication falling under tariff heading 85.44 of the Central Excise Tariff. The Petitioner has a factory at Silvassa which is registered under the Central Excise Rules with the Central Excise Division- III, Silvassa falling under the Vapi Commissionerate. The Petitioner sells goods both in the domestic market and for export. The dispute in the present case relates to claims for rebate filed by the Petitioner under Rule 18 of the Central Excise Rules 2002. Rule 18 provides as follows:

“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 the 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.”

4. In exercise of the powers conferred by Rule 18, the Union Government in the Ministry of Finance has issued a notification dated 6 September 2004 bearing notification 19/2004-C.E.(N.T.). The Notification specifies the conditions and limitations on the one hand and the procedures subject to which a rebate shall be granted of the whole of the duty paid on excisable goods falling under the First Schedule of the Central Excise Tariff Act 1985 which are exported to any country other than Nepal and Bhutan. The Central Board of Excise and Customs in the Excise Manual of Supplementary Instructions of 2005 has catalogued in Chapter 8 the procedure governing the sanctioning of a claim for rebate of central excise duty.

5. Under the statutory notification dated 6 September 2004 manufacturer-exporters registered under the Central Excise Rules 2002 and merchant-exporters who procure and export goods directly from the factory or warehouse can exercise the option of exporting the goods sealed at the place of dispatch by a Central Excise Officer or under a procedure of self-sealing. Under the procedure that is prescribed by the notification, for the purpose of sealing of goods intended for export, at the place of dispatch, the exporter has to present the goods along with four copies of an application in form ARE-I specified in the annexure to the notification, to the Superintendent of Central Excise having jurisdiction over the factory of production or manufacture or the warehouse. The Superintendent or Inspector of Central Excise has to verify the identity of the goods mentioned in the application and the particulars of the duty paid or payable, and if this is found in order, he has to seal each package or the container and endorse each copy of the application in token of having conducted the examination. The original and duplicate copies of the application are returned to the exporter by the Superintendent of Central Excuse. The triplicate copy is sent to the officer with whom a rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in the official records. On the arrival of the goods at the place of export, the goods have to be presented together with the original and duplicate copies of the application (the quadruplicate copy being optional) to the Commissio