https://www.taxtmi.com/caselaws?id=214367 The Tribunal granted a total waiver of pre-deposit of duty, interest, and penalties for the hearing of the appeals, and allowed the stay petitions. The decision was based on the capital goods being exported under bond, aligning with a Board's Circular permitting duty clearance for exported goods when credit had been availed. The Tribunal considered a prior decision favoring the manufacturer in a similar scenario. This case emphasizes the importance of legal provisions and circulars in duty payment matters for exported goods post credit availing, as well as the impact of precedent on current cases. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 28 Jun 2012 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214367 The Tribunal granted a total waiver of pre-deposit of duty, interest, and penalties for the hearing of the appeals, and allowed the stay petitions. The decision was based on the capital goods being exported under bond, aligning with a Board's Circular permitting duty clearance for exported goods when credit had been availed. The Tribunal considered a prior decision favoring the manufacturer in a similar scenario. This case emphasizes the importance of legal provisions and circulars in duty payment matters for exported goods post credit availing, as well as the impact of precedent on current cases. Case-Laws Central Excise Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214367