9911796707
TMI Blog2012 (4) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... nal held that the extension of the Bonding period could be granted even after the expiry of the bond period in appropriate cases and accordingly, granted extension of the bond period to the assessee. It is not in dispute that in the present case, the respondent-assessee had neither sought re-warehousing of the goods nor sought extension of the bond period. - matter remanded back to tribunal for fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overable for contravention of the terms and conditions of the bonds executed in terms of Notification Nos.13/81-Cus dated 9/2/1981 and 53/97-Cus dated 3/6/1997 ? (b) Whether the CESTAT was correct in law in holding that the central excise duty on indigenous raw material procured without payment of duty cannot be demanded for contravention of provisions of Rule 173P of the erstwhile Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U ? (d) Whether the CESTAT was correct in law in holding that no penalty can be imposed under rule 173 Q and Rule 209A of the erstwhile Central Excise Rules, 1944 when, along with the said Rules the provisions of Rule 25 Rule 26 of the Central Excise Rules, 2002 were also invoked ? 3) The respondent-assessee, a 100% Export Oriented Unit (EOU) failed to fulfill the export obligation even afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od to the assessee. It is not in dispute that in the present case, the respondent-assessee had neither sought re-warehousing of the goods nor sought extension of the bond period. In these circumstances, both the parties agree that the impugned order of CESTAT dated 27/5/2005 be quashed and set aside and the matter be restored to the file of CESTAT for de novo consideration in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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