https://www.taxtmi.com/caselaws?id=86204 Rule 13 of the Central Excise Rules, 1944 was treated as extending to additional excise duty on textiles and textile articles where the goods were exported under bond. The analysis states that section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 attracts the levy only when the goods are chargeable to central excise duty, and its sub-section (3) applies the Central Excises and Salt Act, 1944 and the related rules, including refund and exemption provisions, to the additional duty. On that basis, the export-under-bond exemption was regarded as available against the additional duty, and the demand and penalty were not enforced at the stay stage. en-us Thu, 28 Nov 1996 00:00:00 +0530 Fri, 12 Aug 2011 10:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86204 Rule 13 of the Central Excise Rules, 1944 was treated as extending to additional excise duty on textiles and textile articles where the goods were exported under bond. The analysis states that section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 attracts the levy only when the goods are chargeable to central excise duty, and its sub-section (3) applies the Central Excises and Salt Act, 1944 and the related rules, including refund and exemption provisions, to the additional duty. On that basis, the export-under-bond exemption was regarded as available against the additional duty, and the demand and penalty were not enforced at the stay stage. Case-Laws Central Excise Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86204