2000 (8) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that excisable goods exported from a Sales Depot instead of the factory are eligible for rebate under Rule 12 of the Central Excise Rules, 1944. The Tribunal cited a circular permitting such exports and found the violation to be technical, not disqualifying the rebate claim. The Revenue's appeal was rejected, upholding the respondents' eligibility for rebate.