1995 (4) TMI 163

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....ri S. Sachdeva, SDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. - The issue involved in the present appeals is, as to whether the Additional Excise Duty can be levied and demanded on television sets exported out of India. The Collector (Appeals) in his impugned Order has confirmed the demand, inter alia, on the ground that Rule 13 of the Central Excise Rules, 1944 does not perm....

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....bove, it is clarified that demands of AED on TV sets when exported out of India are not sustainable and pending assessments may be finalised accordingly." Shri S. Sachdeva, learned SDR, submitted that in view of the said Circular he is not opposing the prayer for stay. 3. In view of the said Circular dated 18th January, 1995, we find a strong prima facie case for the purpose of the disposing....