2012 (3) TMI 366

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..... xported without payment of duty in Bond or under claim of rebate that would not and cannot be interpreted to be removal of goods at NIL rate of duty or exempted fully from duty - Since there is an acceptance of the issue in the respondent’s own previous case - Decided against Revenue - Appeal No.E/316/06; E/CO/90/07 - Final Order Nos. A/444-445/2012-WZB/AHD - Dated:- 30-3-2012 - Mr. M.V. Ravind .....

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..... t there is considerable force in the arguments of the respondents. Further in respondent own case in the order in Appeal No. SSS/SRT/1767/99 dated 29.09.1999 arising out of OIO No. SRT-V/Adj/MP/92/97 dated 20.11.1997 the Commissioner (Appeals) has held that; Goods exported cannot be considered to be exempted from whole of duty of excise leviable thereon or chargeable to NIL rate of duty. Goods c .....

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