TMI Blog2004 (2) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by M/s. Hind Nippon Rural Industries (P) Ltd., Mangalore against the Order-in-Appeal No. 779/98-C.E. dated 21-10-98, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. Shri Vivek, learned Advocate, appeared for the appellants and Shri M.K. Madhyastha, learned JDR, appeared for the Revenue. 3. Shri Vivek, learned Advocate stated that the appellants had cleared Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of C. Excise, Ahmedabad reported in 1997 (95) E.L.T. 369 (Tribunal) and pleaded that since the goods were cleared without payment of duty and these were not exported, duty has been correctly demanded. 5. We have carefully considered the submissions made by both the sides. We find that since the goods were cleared without payment of duty under bond and the same were not exported, the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
|