https://www.taxtmi.com/caselaws?id=42269 Export under Rule 13 of the Central Excise Rules, 1944 without payment of duty could not be treated as liable to a post-export demand on the footing of Rule 12. Rule 12 governed rebate where duty had first been paid and goods were then exported, while Rule 13 applied to export under bond of non-duty-paid goods; the two operated in different fields and were not supplementary. An executive instruction could not override or cut down the rule-based exemption. The demand notices and consequential orders were therefore unsustainable and liable to be quashed. en-us Fri, 20 May 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42269 Export under Rule 13 of the Central Excise Rules, 1944 without payment of duty could not be treated as liable to a post-export demand on the footing of Rule 12. Rule 12 governed rebate where duty had first been paid and goods were then exported, while Rule 13 applied to export under bond of non-duty-paid goods; the two operated in different fields and were not supplementary. An executive instruction could not override or cut down the rule-based exemption. The demand notices and consequential orders were therefore unsustainable and liable to be quashed. Case-Laws Central Excise Fri, 20 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42269