9911796707
TMI Blog1999 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... per : P.C. Jain, 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)&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther conditions as laid down in 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers themselves, it is not appropriate to impose 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 expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he pleas of the learned Advocate. Having chosen to export 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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