9911796707
TMI Blog1996 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Rule 13 of the Central Excise Rules and that Commissioner has also imposed a penalty of Rs. 5.0 lacs. The ld. Counsel submitted that the applicants had exported yarn manufactured in their factory under provisions of Rule 13 of the Central Excise Rules, 1994; that the Central Excise Officers allowed removal of yarn and the Customs Authorities also allowed export therein without any objection. The ld. Counsel submitted that the Department has alleged that the provisions of Rule 13 are applicable only to duty of excise chargeable under the CESA, 1944 and are inapplicable to Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. He submits that Section 3(1) of the 1978 Act clearly provides that additional duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 660 (Tribunal) and 1996 (81) E.L.T. 563 (Tribunal). Summing up his arguments, the ld. Counsel submitted that their case was fully covered by the ratio of the judgment of the Hon ble Calcutta High Court specifically and by the ratio of the other judgment in general and therefore, prayed that pre-deposit of duty and penalty may be waived. 2. Shri Satnam Singh, the ld. SDR appearing for the respondent Commissioner submits that additional duty is charged under 1978 Act; that in the instant case, yarn was exported under the provisions of Rule 13 of the Central Excise Rules, 1944; that Rule 13 is a part of the Rules framed under the Central Excise Act, 1944; that Rule 13 does not speak about additional duties of excise which are levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force and shall be levied for the purpose of Union and the proceeds thereof shall not be distributed among the States. (3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and collection of the duties of excise leviable under this Section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules." W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of the Union and proceeds thereof, shall not be distributed among the States. 4. The case of the petitioner is that under the aforesaid Rule 13 of the Rules, goods can be exported without payment of duty against execution of bond. In case such goods cleared for export are not in fact exported then full duty becomes payable thereon. Rule 13 of the Rules, therefore, provides that duty would not be levied and/or collected in respect of the goods actually exported. The petitioner has stated that in any event the said Rule 13 provides for exemption from duty in respect of the goods actually exported. Rule 14 of the Rules is in aid of Rule 13 and provides for execution of the general bond. In the circumstances, the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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