9911796707
TMI Blog2012 (11) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts exported - products were exported by the respondent-assessee by debiting amount in bond executed by them, a fact which is not disputed by the lower authorities - product which has been cleared by the appellant by debiting under bond with the authorities would be an act, would be covered by the law - order is upheld and the appeal filed by the Revenue is rejected - E/303/2006 - A/118-119/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he total value of the goods exported by the appellant, which were not liable for Excise duty. It is the submission of SDR that the first appellate authority has erred in coming to a conclusion that the respondent-assessee need not reverse an amount of 8%. It is his submission that whether the goods are exported or not, the respondent-assessee is not eligible for input credit in respect of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. In this factual matrix, we find that the product which has been cleared by the appellant by debiting under bond with the authorities would be an act, would be covered by the law settled by Hon ble High Court of Mumbai in the case of Repro India - 2009 (235) E.L.T. 614. The said judgment of High Court would squarely apply in this case and we find that first appellate authority s order is corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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