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2012 (11) TMI 771 - CESTAT, AHMEDABADWhether the respondent-assessee is required to reverse 8% of the total value of the exempted goods which are exported by him – Held that:- Respondent-assessee herein has exported the goods by filing AR-4/ARE-1 form with the authorities and indicating the products exported - products were exported by the respondent-assessee by debiting amount in bond executed by them, a fact which is not disputed by the lower authorities - product which has been cleared by the appellant by debiting under bond with the authorities would be an act, would be covered by the law - order is upheld and the appeal filed by the Revenue is rejected
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