2004 (1) TMI 214

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..... d by the Commissioner of Central Excise (Appeals) whereby the refund claims of the appellants were disallowed. The facts in brief are that, the appellants had cleared certain consignments for export purportedly under bond without payment of duty. However, on realising that the bond which was executed in terms of the procedure for such export had expired and there was no valid bond to cover the sai .....

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..... ry liability on the part of a manufacturer and is not open for any circumvention. Since the appellants failed on this ground the impugned order passed by the adjudicating authority was upheld. 3. Heard both sides. 4. It is to be noticed that the excise duty has to be paid on goods, which are removed outside the factory either for export or for home consumption. Non-payment of duty at the point o .....

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..... he provisions of Rule 12 of the Central Excise Rules, 1944. In this case such a relaxation was permissible and it ought to have been permitted. 5. Therefore, I find that, the appeals deserve to be allowed along with a consequential relief. The orders of the lower authorities are set aside. 6. Appeals allowed with consequential relief to be provided, in accordance with law, within 3 months from t .....

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