2012 (1) TMI 116

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..... ods for export under bond. In view of the above Circular, we find that the applicant has a strong prima facie case in their favour, therefore the pre-deposit of duty and interest is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted. - E/589/2011 - Stay Order No. S/258/2012-WZB/C-II(EB) - Dated:- 11-1-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri Ga .....

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..... 45/2/2000-TRU, dated 29-8-2000 to submit that the Board has clarified that inputs as well as capital goods on which credit has been availed can be exported under bond and in view of this Circular, the demand is not sustainable. 5. The Revenue relied upon the findings of the Commissioner (Appeals) to say that when the capital goods were removed as such, the applicant is liable to reverse the cred .....

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