9911796707
TMI Blog1986 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of transport, and other allied matters as may be specified therein. Rule 13 provides that goods, other than those falling under Item Nos. 5 and 12 of the First Schedule to Central Excises and Salt Act, may be exported outside India without payment of duty from a warehouse or a licensed factory, provided the export is made in accordance with the procedure set out in Chapter IX of the Rules and the owner enters into a bond in the proper form, with such surety or sufficient security, and under such conditions as the Collector approves, in a sum equal at least to the duty chargeable on the goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,20,055.35. 4. The petitioners preferred an appeal which was, on 27th November 1979, dismissed. The petitioners then preferred a revision application to the Central Government. On 11th August 1980 it was rejected. On 2nd April, 1981 a letter of demand for the sum of Rs. 1,20,055.35 Ps. was served upon the petitioners. 5. The argument of Mr. Mehta, learned counsel for the petitioners, was that had the petitioners followed the procedure prescribed under Rule 13, that is to say, had they exported the goods under bond, they would have been required to pay no excise duty thereon; but having employed the procedure under Rule 12, they became entitled to a rebate only of such portion of the excise duty paid by them as was permitted by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted on 6th August, 1977. Whereas Rule 10 as it read prior to 6th August, 1977 permitted recovery of duty or charges short-levied or short-paid or erroneously refunded within three months of the date on which the duty or charges were paid or refunded, the substituted Rule 10 extended that period to six months. On 16th November, 1980 the substituted Rule 10 was removed from the Rules and Section 11(A) was introduced into the Act. It provided for the recovery of duty not levied or paid or short-levied or short-paid or erroneously refunded within six months from the relevant date. My attention was drawn by Mr. Mehta to the judgment of a Division Bench of the Allahabad High Court in Ajanta Paper Products v. Collector of Central Excise, Kanpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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