2003 (10) TMI 432

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..... Satapathy, Member (T)]. Heard both sides. These three appeals are against the same impugned order and involves the question as to whether for the purpose of Notification No. 48/77-C.E., dated 1-4-1977, goods exported under bond can be considered as duty paid clearances. The learned Advocate for the appellants states that the lower authorities have included exports under claim for rebate as .....

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..... the total duty paid clearances of all types of medicines during the preceding month. There is no restriction in the notification that clearances of exported medicines will not be taken into account. In fact, the lower authorities have already included medicines exported under claim of rebate in the computation of duty paid clearances. Following the ratio of the case laws cited, it is permissible t .....

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