https://www.taxtmi.com/caselaws?id=350993 The Appellate Tribunal CESTAT Chandigarh upheld the decision of the Ld. Commissioner (Appeals) allowing a manufacturer to issue a bond for the export of exempted goods, despite the Revenue's contention that no bond was required as per a CBEC Circular. Relying on precedents and the interpretation of the Cenvat Credit Rules, the Tribunal emphasized the necessity of the bond to avoid liabilities in case of failure to export exempted goods. The Tribunal dismissed the Revenue's appeal, citing decisions from the High Courts and supporting the requirement of a bond for goods exported under exemption. en-us Wed, 20 Sep 2017 00:00:00 +0530 Fri, 17 Nov 2017 07:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350993 The Appellate Tribunal CESTAT Chandigarh upheld the decision of the Ld. Commissioner (Appeals) allowing a manufacturer to issue a bond for the export of exempted goods, despite the Revenue's contention that no bond was required as per a CBEC Circular. Relying on precedents and the interpretation of the Cenvat Credit Rules, the Tribunal emphasized the necessity of the bond to avoid liabilities in case of failure to export exempted goods. The Tribunal dismissed the Revenue's appeal, citing decisions from the High Courts and supporting the requirement of a bond for goods exported under exemption. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350993