https://www.taxtmi.com/caselaws?id=30674 The Tribunal's inherent power under Rule 41 was not invoked to convert a direction for actual export into permission for deemed export. The earlier directions and the High Court's order were read as requiring physical export out of India, and the request for deemed export was treated as a new relief not sought in the main proceedings. As a substantial part of the stock had already been physically exported and no exceptional basis was shown to make further physical export impossible, no ground existed to alter the operative effect of the earlier directions. The application was rejected. en-us Thu, 03 Apr 2008 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30674 The Tribunal's inherent power under Rule 41 was not invoked to convert a direction for actual export into permission for deemed export. The earlier directions and the High Court's order were read as requiring physical export out of India, and the request for deemed export was treated as a new relief not sought in the main proceedings. As a substantial part of the stock had already been physically exported and no exceptional basis was shown to make further physical export impossible, no ground existed to alter the operative effect of the earlier directions. The application was rejected. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30674