9911796707
TMI Blog1999 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, Vice President]. Briefly stated facts of this case are as follows :- 1.1 The appellants herein exported goods to Nepal under Rule 13(2) of the Central Excise Rules read with Notification No. 150/81, dated 29-7-1981 (as amended). The said notification envisages the following conditions :- (1) the payment for the goods shall be in freely convertible currency; (2) the importer in Nep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bond referred to in condition (3), the Collector of Central Excise shall discharge the exporter of his liabilities under the bond; (5) the special procedure set out in Appendix II to this notification shall be followed. 1.2. In terms of the bond executed by the appellants herein they were asked to produce proof of export as also the certificate of the bank concerned that the payment for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpose the condition at this stage. 2.1. Learned Advocate further submits that in any case the goods have been exported to Nepal which is a foreign country. Thus, the demand of duty on the goods is bad in law. Therefore, the demand of duty is not sustainable. 3. Learned JDR, Shri V.M. Udhoji opposing the contentions submits that in case of export to Nepal duty is required to be paid under the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt the goods to Nepal in terms of Rule 13(2) of the Central Excise Rules, 1944 and read with Notification No. 150/81-C.E., dated 29-7-1981, it is not tenable for the appellants to submit that they will not comply with the conditions of the Notification, namely, that the payment for the goods shall be received in freely convertible currency. We, therefore, do not find any substance in the pleas of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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