9911796707
TMI Blog1982 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... s were initiated by the Government under Section 36(2) of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-appeal. He held that no duty was payable on goods exported 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 mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported outside India "to such extent, and subject to such safeguards 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter alia that Rules 12 and 13 are supplementary and deal with the same matter, namely duty payable 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 paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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