TMI Blog2015 (10) TMI 1783X X X X Extracts X X X X X X X X Extracts X X X X ..... nder bond/LUT without payment of duty, subject to following the procedure and conditions, as may be prescribed by the notification issued by the Government in this regard. Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19(3) prescribes the conditions and the procedure for this purpose and in this notification, there is no condition that in respect of the goods exported, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l are, in brief, as under :- 2. The respondents are manufacturers of Repeaters falling under Chapter sub-heading no. 85.25 of the Tariff. During the period of dispute, i.e. 2005-2006 and 2006-2007, they exported the finished goods manufactured by them without payment of duty, under bond, in terms of the provisions of notification no. 42/2001-C.T. (N.T.), dated 26-6-2001 read with Rule 19 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt proceeds in Rule 19 or in the notification issued under this rule. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri B.B. Sharma, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal. He pleaded that since the export proceeds have not been received, the goods cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. Rule 19 of the Central Excise Rules, 2002, permits export of the goods under bond/LUT without payment of duty, subject to following the procedure and conditions, as may be prescribed by the notification issued by the Government in this regard. Notification No. 42/2001-C.E. (N.T.), dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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