https://www.taxtmi.com/caselaws?id=49887 Goods removed under bond for export under rule 13 of the Central Excise Rules, 1944 were treated as exported goods and not as exempted goods or goods chargeable at nil rate of duty. On that basis, rule 57CC(1) was held inapplicable, while rule 57CC(6) was taken to govern and exclude the operation of sub-rule (1). The contention that the assessee obtained an impermissible double benefit was rejected because no unlawful additional benefit was shown, so the demand and penalty could not be sustained. en-us Thu, 03 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 12:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49887 Goods removed under bond for export under rule 13 of the Central Excise Rules, 1944 were treated as exported goods and not as exempted goods or goods chargeable at nil rate of duty. On that basis, rule 57CC(1) was held inapplicable, while rule 57CC(6) was taken to govern and exclude the operation of sub-rule (1). The contention that the assessee obtained an impermissible double benefit was rejected because no unlawful additional benefit was shown, so the demand and penalty could not be sustained. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49887