2008 (9) TMI 631

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....for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appeal involves a short issue. It has been held that the appellants are not eligible to export the goods under bond and for this purpose, the Commissioner (Appeals) has relied upon the Circular issued by CBEC No. 105/16/95-CX, dated 2-3-95 and instructions at Para 1.1 and 1.2 of Pa....