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2010 (9) TMI 486 - CESTAT, NEW DELHIDemand - Rule 19 of the Central Excise Rules, 2002 - The show cause notice clearly discloses the fact that appellants had failed to export the goods which were sought to be cleared for export under the bond was revealed to the department pursuant to the scrutiny of the financial records of the appellants by the audit party and thereupon the necessary show cause notice was issued - None of those documents on the face of it would disclose the goods have been actually exported, nor would disclose the goods having left the territorial limits of the country - the claim was barred by limitation and there was no case for invocation for extended period of limitation - the ruling cannot be binding, rather being not in consonance with the law laid down by the Larger Bench, cannot be binding - Appeal is dismissed
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