2000 (2) TMI 341

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....V.M. Udhoji, JDR, for the Respondents. [Order per: A.C.C. Unni, Member (J)]. -  This is a reference application filed by the applicants against the Tribunal's Final Order No. 562/99-D, dated 10-6-1999 by which the order of the Collector (Appeals) confirming the duty demand of Rs. 80,235.75 apart from a penalty of Rs.1, 000/- was upheld. 2. Appearing for the applicants Shri K.K. ....

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....bacco which was exported. The Department had issued a show cause notice to the applicants proposing to recover duty on 3001 kgs. of cut tobacco which was exported under bond on the ground that the same has been exported without previous approval of the proper officer in contravention of Rule 196A. It is contended on behalf of the applicants that since the goods have already been exported under bon....

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....e 12, 13 or 14 subject to the previous approval of the proper officer. 4. We have considered the rival submissions. We are unable to find any basis for referring the question of law raised by the applicants in para 8 of their application. Rule 196A clearly provides that if any excisable goods obtained under Rule 192 becomes surplus for any reason, applicants may with the previous approval ....

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....ignature of the jurisdictional Excise Officer on Gate Passes and submission of proof of export to the Assistant Commissioner, no duty can be further demanded. Inasmuch as Rule 196A (iii) makes exports subject to the previous approval of the proper officer any export made in contravention thereof will be subjected to the consequences flowing from the non-observance of the provision of Rule 196A. Th....