1990 (3) TMI 218

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....: G.P. Agarwal, Member (J)]. - This appeal by the Department along with the captioned application for condonation of delay in filing the appeal is directed against the order-in-Appeal No. 569/Cal/84 dated 3-5-1984 passed by the Collector of Central Excise (Appeals), Calcutta. 2. Factual structure of the case is that the respondent M/s. Kamarhatty Co. Ltd., Kamarhatty cleared Packsheet and stitc....

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....ellant Shri L.C. Chakravarti, learned JDR reiterated the grounds taken up in the memorandum of appeal submitting that Rule 13 of the Central Excise Rules, 1944 provides for export under Bond of goods on which duty has not been paid. As per explanation (ii) appended below the said rule the term "goods" includes excisable goods used in the manufacture of the goods which are exported. Since Packsheet....

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....further that the same view was reiterated by the Tribunal in the case of respondent itself (M/s. Kamarhatty Co. Ltd.), Order No. 377/86-D dated 5-6-1986 and Collector of Central Excise v. M/s. Bally Jute Co. Ltd., - Order No. 652/88-D dated 27-10-1988 reported in 1989 (44) E.L.T. 570 (Tri.) 6. We have considered the submissions and find that the issue raised by the department in this appeal as re....