https://www.taxtmi.com/caselaws?id=90925 Exports made under bond were governed by the special conditions in the relevant excise notification, including receipt of payment in freely convertible currency. Once the exporter elected to use that procedure, compliance with every attached condition was mandatory. Failure to satisfy the currency-condition meant the notification benefit could not be retained, and the duty demand remained enforceable under the excise provisions. The demand was upheld and the appeal failed. en-us Tue, 30 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90925 Exports made under bond were governed by the special conditions in the relevant excise notification, including receipt of payment in freely convertible currency. Once the exporter elected to use that procedure, compliance with every attached condition was mandatory. Failure to satisfy the currency-condition meant the notification benefit could not be retained, and the duty demand remained enforceable under the excise provisions. The demand was upheld and the appeal failed. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90925