mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6809 OF 2009 Messrs Oboi Laboratories & Anr. ..Petitioners Vs. The Union of India ..Respondents Mr. Prakash Shah with Mr. Jas Sanghavi i/b. P.D.S. Legal for the Petitioners Mr. R.V. Desai, Senior Advocate with Mr. Rohit Pardeshi, for the Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 9TH SEPTEMBER, 2009 P.C. Rule. Heard forthwith. 2. A limited dispute is involved in the present petition. The petitioners manufacture goods which are excisable on which duty has been paid. It is the case of the petitioners that those goods were exported and that has been certified by the Customs Officer as is evidenced by Form A.R.E.1 on which Shri Vasant Kumar, Superintendent of Customs (Preventive) on 16th June, 2003 has issued the necessary certificate. 3. There is no dispute that the petitioners are the manufacturers of the goods. 4. A perusal of Rule 18 would require that where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods on duty paid on material used in the manufacture or processing of such goods. . 4. All the Authorities in the instant case have merely rejected the claim of the petitioners though the amount is very small on the basis that there are discrepancies in the documents. The petitioner has filed rejoinder of Pradip N. Patel Patel and annexed Exhibit” A” which shows omissions, if any, in some of the documents. The description of the goods is not disputed and the quantity and contents is not disputed. The only omissions if at all are in respect of gross weight, the number of packages in the excise invoices and the shipping mark in some of the documents. 5. In our opinion, what the Authorities have to consider in this case is (1) whether the person claiming rebate has paid the excise duty and (2) Whether the said goods have been exported. Some minor omissions by itself cannot result in depriving to a person entitled to rebate the rebate. The Original Authority is directed to reconsider the case of the petitioners after giving personal hearing to the petitioners according to law. The entire exercise to be completed within three months from today. The petitioners to appear before the respondent No.5 on 16th September, 2009 at 11.00 a.m., for further directions. 6. Rule to the above extent made absolute. No order as to costs. (D.G. KARNIK,J.) (F.I. REBELLO,J.)