2005 (5) TMI 498

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent on behalf of the respondents. Heard Shri N.V.B. Nair, JDR for the Revenue. 2.The ld. JDR submitted that the order passed by the Commissioner (Appeals) is totally illegal and unjustified because Rule 57F(13) of the Central Excise Rules, 1944, stipulates that where inputs are used in the final products which are cleared for export under Bond, the credit of specified duty in respect of the inpu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (Appeals) s observation that the Bond amount was sufficiently large to cover the entire duty amount and not deducting the entire amount of duty from the Bond amount is only a procedural irregularity, is irrelevant and immaterial at this stage, what is relevant is, whether the assessee has utilised the balance of deemed credit at the time of export or not. As AR4 s clearly show that the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e provisions laid down under Notification No. 85/87, dtd. 1-3-97 are mandatory in nature and as such are binding which has been reiterated as per CEGAT Order No. A-968/98/NB, dtd. 4-9-98 in case of M/s. Akansha Steel Ltd. v. CCE, Meerut. Also, non-observation of procedural condition cannot be condoned, since it may facilitate commission of fraud and introduce administrative inconvenience, the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X