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VIPPY INDUSTRIES LTD. Versus COMMISSIONER OF CUS. & C. EX., INDORE

2015 (10) TMI 1135 - CESTAT NEW DELHI

Duty demand - Clearance of goods without payment of duty - Rejection of request on ground that in terms of the provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, they 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. - He .....

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n waived in the case of certain category of exporters and one of them is star trading house. The appellant have produced a certificate issued by Ministry of Commerce certifying their status as Star trading house. Hence in view of the Board’s circular mentioned above, they would be required to furnish only the bond as prescribed in Rule 3 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and this bond need not be backed by the ban .....

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and exported by them they required HDPE/poly propylene bags and steel barrels (drums) and for receiving HDPE/PP bags and steel drums without payment of duty in terms of the Rule 19(2) of the Central Excise Rules, 2002, they made the necessary application to the Jurisdictional Assistant Commissioner. The Jurisdictional Assistant Commissioner, Central Excise vide Order in Original dated 23-2-2011 rejected the application on the ground that in terms of the provisions of the Central Excise (Removal .....

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pheld vide Order in Appeal dated 30th March, 2011 passed by the Commissioner (Appeals). Against this order of the Commissioner (Appeals) this appeal has been filed. 3. The appellant under their letter dated 23-8-2014 having requested for hearing of their matter on merits. However, they have enclosed a certificate regarding their status as export house issued by the Ministry of Commerce and industry and they have also enclosed a circular of the Board No. 484/ 50/99-CX, dated 13-9-1999 and al .....

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