2000 (8) TMI 865

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.... Shri Amalendu Chakraborty, Consultant, for the Respondent. [Order per : S.N. Busi, Member (T)]. - The issue involved in the Revenue's appeal is whether the respondents are eligible for rebate under Rule 12 of the Central Excise Rules, 1944 when the excisable goods are exported from the Sales Depot instead of the factory of the manufacture. 2. Shri Amalendu Chakraborty, learned Cons....