https://www.taxtmi.com/caselaws?id=48593 Goods cleared for export under bond were treated as assessed and secured through the running bond account at the time of clearance, with credit available only on later production of proof of export. Where export proof was not furnished within the prescribed period, the demand was characterised as enforcement of the bond condition under the Central Excise Rules, 1944 and Notification No. 197/62-CX, not as a case of duty not levied, not paid, or short-levied under Section 11A of the Central Excise Act, 1944. The limitation objection therefore failed, and recovery of the duty amount earlier secured by bond was upheld. en-us Thu, 05 Jul 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48593 Goods cleared for export under bond were treated as assessed and secured through the running bond account at the time of clearance, with credit available only on later production of proof of export. Where export proof was not furnished within the prescribed period, the demand was characterised as enforcement of the bond condition under the Central Excise Rules, 1944 and Notification No. 197/62-CX, not as a case of duty not levied, not paid, or short-levied under Section 11A of the Central Excise Act, 1944. The limitation objection therefore failed, and recovery of the duty amount earlier secured by bond was upheld. Case-Laws Central Excise Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48593