https://www.taxtmi.com/caselaws?id=40963 Export under bond under Rule 13 of the Central Excise Rules, 1944 was treated as a procedural permission to remove goods without payment of duty at the time of export, not as a substantive exemption from excise duty. In the absence of an express exemption notification, the exporter remained entitled only to the rebate provided under Rule 12 and the relevant notification. The document also notes that duty demands for clearances made beyond the six-month limitation period under Rule 10 were time-barred and could not be recovered. A show cause notice was not invalid merely because it omitted the exact rupee amount, so long as the demand was otherwise sufficiently identified. en-us Thu, 27 Nov 1980 00:00:00 +0530 Tue, 18 May 2010 15:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40963 Export under bond under Rule 13 of the Central Excise Rules, 1944 was treated as a procedural permission to remove goods without payment of duty at the time of export, not as a substantive exemption from excise duty. In the absence of an express exemption notification, the exporter remained entitled only to the rebate provided under Rule 12 and the relevant notification. The document also notes that duty demands for clearances made beyond the six-month limitation period under Rule 10 were time-barred and could not be recovered. A show cause notice was not invalid merely because it omitted the exact rupee amount, so long as the demand was otherwise sufficiently identified. Case-Laws Central Excise Thu, 27 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40963