2004 (1) TMI 416

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....or the Respondent. [Order]. -  None has come present for the respondents. No request for adjournment has also been received from them. The file shows that earlier the notice was sent to them for 25-10-2003 but they sent request for adjournment, which was allowed. Again notice was sent to them for 15-12-2003 but none appeared on their behalf. Still another notice was sent to them for tod....

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....ough the record. On perusal of the record it is evident that the goods were manufactured by M/s. Vinod Industrial Corporation, Ludhiana which were cleared by them on 11-9-1995 vide Invoice No. 1157, in favour of M/s. Vinod Tools Pvt. Ltd. (present respondents) whereas the goods were allegedly exported as per AR-4. not by the manufacturer M/s. Vinod Industrial Corporation, but by the present respon....

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....e Commissioner (Appeals) that the Board vide Circular No. 294/10/97-CX., dated 30-1-1997 had relaxed the condition regarding non export of goods from the factory premises, and once the exporters submits proof that the goods had been actually exported they are entitled to the rebate, cannot be appreciated. The rebate of duty can be claimed by the manufacturer-exporter who has paid the duty on the g....