https://www.taxtmi.com/caselaws?id=121567 Rule 57CC of the Central Excise Rules, 1944 was discussed in relation to exported goods, with emphasis on the exception for bonded exports under Rule 13. The Tribunal recorded that the earlier rule did not provide effective machinery to recover the demanded 8% reversal for the relevant period, and a later amendment could not be applied retrospectively. It also noted that no material showed suppression of facts, fraud, or mala fide intention; the existence of bonded exports for most consignments made the extended limitation period unavailable. The demand was therefore not sustainable and was time-barred. en-us Tue, 24 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 16:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121567 Rule 57CC of the Central Excise Rules, 1944 was discussed in relation to exported goods, with emphasis on the exception for bonded exports under Rule 13. The Tribunal recorded that the earlier rule did not provide effective machinery to recover the demanded 8% reversal for the relevant period, and a later amendment could not be applied retrospectively. It also noted that no material showed suppression of facts, fraud, or mala fide intention; the existence of bonded exports for most consignments made the extended limitation period unavailable. The demand was therefore not sustainable and was time-barred. Case-Laws Central Excise Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121567