2002 (3) TMI 571

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....kar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides prayer for waiver of pre-deposit of duty confirmed of Rs. 14,26,266/- was granted and the appeal was taken up for disposal with the consent of both sides. 2. The appellants supplied lubricating oils to foreign going vessels as ship stores in terms of Rule 13 of the Central Excise Rules, 194....

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....that ship stores were "deemed exports". He further observed that earlier they were allowed export under Rule 13 but later the permission was withdrawn. For this observation he did not quote or cite any provisions. He admitted that the export under bond had continued for a long time. He reiterated the lower authority's observation as regards the coverage of Notification No. 44/94 and held that the ....