TMI Blog2015 (10) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to execute a fresh bond in terms of Rule 3 of these rules backed by a bank guarantee for the sufficient amount to cover the duty involved on the goods being procured free of duty, but they have not furnished such bond or bank guarantee. - Held that:- In terms of Notification issued under Rule 19 for duty free procurement of the goods for use in the manufacture of the goods for export the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 and this bond need not be backed by the bank guarantee. - Impugned order is set aside - Decided in favour of assessee. - E/1749/2011-EX(DB) - Final Order No. A/51451/2015-EX(DB) - Dated:- 17-4-2015 - Shri Rakesh Kumar, Member (T) and S.K. Mohanty, Member (J) None, for the Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER The appellant are a manufacturer exporter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were required to execute a fresh bond in terms of Rule 3 of these rules backed by a bank guarantee for the sufficient amount to cover the duty involved on the goods being procured free of duty, but they have not furnished such bond or bank guarantee. 2. On appeal being filed to Commissioner (Appeals) against this order the Assistant Commissioner s order was upheld vide Order in Appeal dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase is about fulfilment of the conditions for duty free procurement of the HDPE/ poly propylene bags and steel drums free of duty for use in the packing of the goods to be exported without payment of duty under bond under Rule 19(1) of the Central Excise Rules read with Notification No. 43/2001-C.E., dated 26-6-2001. In terms of Notification issued under Rule 19 for duty free procurement of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and this bond need not be backed by the bank guarantee. 6. The impugned order is, therefore, set aside and the concerned Central Excise Authorities are directed to permit the duty free procurement of the HDPE/PP bags and MS Drums subject to condition that the appellant furnish the bond in terms of provisions of Rule 3 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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