9911796707
TMI Blog1982 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excises and Salt Act, 1944. On a tentative view that the order-in-appeal Nos. 445/80 to 453/80 dated 26-3-80 passed by Appellate Collector, Bombay was not proper, legal and correct the Government issued a show cause notice to M/s. Hindustan Petroleum Corporation Ltd., Bombay (hearinafter called the assessee) asking them to show cause why the impugned order-in-appeal be not set aside. Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under bond under Rule 13 and there was no question of maintaining parity between goods exported under Rule 13 and these exported under Rule 12. 3. The assessee have contended that there is no warrant for the tentative view of the Government expressed in the show cause notice that the incidence of duty or the extent of relief must be the same for export under Rule 12 and Rule 13. They have cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and limitations as regards the class of goods, destination, mode of transport and other allied matters as may be specified therein . Rule 13 uses the expression Goods may in like manner be exported without payment of duty .. . On a combined reading of Rules 12 and 13, Government are of the view that export under bond will also be subject to the conditions on which similar exports are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on goods exported out of India. The difference between the two is only in the different modes for claiming rebates and in the manner of payment of excise duty. The court further held that Rule 13 is procedural and grants additional facility to the person who removes the goods under bond without payment of duty. But this facility cannot be equated with substantive right of granting exemption from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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