2000 (8) TMI 230

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..... r rebate under Rule 12 of the Central Excise Rules, 1944 when the excisable goods are exported from the Sales Depot instead of the factory of the manufacture. 2. Shri Amalendu Chakraborty, learned Consultant appearing for the respondent firm, submits that the non-export of the goods from the factory is only a technical violation and would not disentitle the respondents from getting the rebate on .....

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..... tside the factory premises subject to the satisfaction of the Central Excise Officers. We also find that the violation of the provisions of Section 12 in the instant case is only technical in nature and would not disqualify the respondents from getting the rebate. 5. In view of the above discussion, we do not find any infirmity in the Order impugned. Hence, the Revenue's appeal is liable for re .....

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