Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 968 - HC - Central ExciseWhether the execution of a bond or letter of undertaking by the noticee is not the pre requisite condition for export without payment of duty? Held that:- It remained conceded on behalf of the revenue that against the judgment of Karnataka High Court in the case of Commissioner of Customs & Service Tax, Bangalore-II vs. Nash Industries [2017 (3) TMI 1277 - KARNATAKA HIGH COURT], no appeal was preferred by the revenue - As the revenue had accepted number of orders passed by the Tribunal granting relief to the assessees under similar circumstances where export of goods was not affected by the assessee himself but was through the merchant exporter or 100% export oriented unit, we do not find any substantial question of law arise in the present appeal. Appeal dismissed.
|