1999 (3) TMI 226

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....ji, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - Briefly stated facts of this case are as follows :- 1.1 The appellants herein exported goods to Nepal under Rule 13(2) of the Central Excise Rules read with Notification No. 150/81, dated 29-7-1981 (as amended). The said notification envisages the following conditions :- (1) the payment for the goods shal....

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....ch a certificate and on the satisfaction of the other conditions as laid down in the bond referred to in condition (3), the Collector of Central Excise shall discharge the exporter of his liabilities under the bond; (5) the special procedure set out in Appendix II to this notification shall be followed. 1.2. In terms of the bond executed by the appellants herein they were asked to ....

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....ing been allowed the clearance by the departmental officers themselves, it is not appropriate to impose the condition at this stage. 2.1. Learned Advocate further submits that in any case the goods have been exported to Nepal which is a foreign country. Thus, the demand of duty on the goods is bad in law. Therefore, the demand of duty is not sustainable. 3. Learned JDR, Shri V.M. U....