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2013 (7) TMI 467 - CESTAT BANGALOREStay Application – Export under bond - conditions and procedures - export of exempted / non excisable goods - Procedural requirement under Notification No. 42/2001-CE (NT) dated 26.06.2001 - Notification No. 42/2001 has two separate divisions (limbs) namely conditions and procedure - The Notification No. 24/2010-CE (NT) has amended the Condition No. 4 thereby disallowing the exporters of goods which are not liable to duty from exporting under bond - Amendment by Notification No. 24/2010-CE (NT) dated 26.05.2010 - Manufacturers who are exporting the exempted/non-excisable goods cannot export them under bond or LUT - Notification No. 43/2001 which was followed by the appellants only requires the procedure to be followed by the exporters prescribed under Notification No. 42/2001 – Held that:- Having regard to the fact that ultimately the goods removed without payment of duty used for export which is the objective of the scheme and there can be views on the issue as to whether conditions and procedure can be separated - Appellants have been able to make out a prima facie case in their favour for complete waiver – Decided in favor of Assessee.
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