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1987 (5) TMI 211 - AT - Central ExciseExtract: .......ty provisions provided under Rule 14-A if he is satisfied that the goods removed for export were duly accounted for. Neither Clause (c) nor Rule 14-A authorises the Collector to exempt from payment of duty on goods removed for export in bond. 14. In the above view of the matter, I agree with brother Dilipsinghji that this appeal should be rejected.
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