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2013 (9) TMI 992 - GOVERNMENT OF INDIAViolation of conditions of Bond, CT-I certificate - Exporter procured goods without payment of duty for export under bond under Rule 19 of Central Excise Rules, 2002 on the basis of CT-I certificate No. 1/09-10, dated 5-8-2009 - Held that:- Respondent party has not complied with the conditions of bond B-I as well as CT-I certificate which has authorized him to procure said goods without payment of duty. Exporter was under legal obligation to comply with the conditions of bond and CT-I certificate which he failed to comply. Moreover, Assistant Commissioner of Central Excise (Rebate), Raigarh has issued CT-I certificate for export of goods through port falling in his jurisdiction since in terms of C.B.E. & C. Circular No. 770/3/2004-CX, dated 9-1-2004 and Notification No. 80/2003-C.E. (N.T.), dated 29-10-2003 he was Maritime Commissioner in the Nhava Sheva Port. Government therefore is of the view that demand was rightly confirmed by original authority for exporter’s failure to comply with the conditions of bond, CT-I certificate and Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 as amended vide Notification No. 80/2003-C.E. (N.T.), dated 29-10-2003. The Commissioner (Appeals) has not given any finding on the said grounds of confirmation of demand by Assistant Commissioner of Central Excise. As such Commissioner (Appeals) has erred in setting aside the said order. - Decided in favour of Revenue.
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