2000 (8) TMI 865

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..... nt, for the Respondent. [Order per : S.N. Busi, Member (T)]. - The issue involved in the Revenue's appeal is whether the respondents are eligible for rebate under Rule 12 of the Central Excise Rules, 1944 when the excisable goods are exported from the Sales Depot instead of the factory of the manufacture. 2. Shri Amalendu Chakraborty, learned Consultant appearing for the respondent firm, .....

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..... the Central Board of Excise & Customs, New Delhi has clearly permitted grant of rebate of the excise duty even in respect of the goods exported from the place outside the factory premises subject to the satisfaction of the Central Excise Officers. We also find that the violation of the provisions of Section 12 in the instant case is only technical in nature and would not disqualify the respondent .....

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