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TMI Blog2013 (7) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... r LUT - Notification No. 43/2001 which was followed by the appellants only requires the procedure to be followed by the exporters prescribed under Notification No. 42/2001 – Held that:- Having regard to the fact that ultimately the goods removed without payment of duty used for export which is the objective of the scheme and there can be views on the issue as to whether conditions and procedure can be separated - Appellants have been able to make out a prima facie case in their favour for complete waiver – Decided in favor of Assessee. - E/2870 & 2871/2012 - MISC ORDER NOS.25302 & 25303/2013 - Dated:- 19-2-2013 - P G Chacko And B S V Murthy, JJ. For the Appellant : Mr G P Sastry, Adv. For the Respondent : Mr N Jagdish, Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 42/2001-CE (NT) dated 26.06.2001 shall be followed. The procedure set out in the said notification is that the exporter has to execute a bond in proper form, so as to cover the duty on the goods exported or letter of undertaking in the proper form. ii. With the issuance of Notification No. 24/2010-CE (NT) dated 26.05.2010 has amended the notification No. 42/2001-CE (NT) dated 26.06.2001, the Notification No. 24/2010-CE (NT) dated 26.05.2010 has inserted a condition restricting the scope of the Notification No. 42/2001-CE (NT) dated 26.06.2001. Since the amended Notification No. 42/2001-CE (NT) dated 26.06.2001, specifically excludes the export of excisable goods which are chargeable to nil rate of duty or wholly exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no dispute that goods have been exported and there is also no allegation that the procedure prescribed under Notification No. 42/2001 has not been followed and therefore the appellants are eligible for the benefit. 4. On the other hand, learned DR would submit that Notification No. 43/2001-CE (NT) provides for procurement of inputs without payment of duty which are required to be supplied in fulfillment of conditions therein and the appellant has not fulfilled the Condition No. (vi) which requires that the goods are to be exported on application in form ARE-2 specified in the annexure to the notification and following the procedure specified in Notification No. 42/2001. He submits that procedures and conditions cannot be segrega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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