2014 (2) TMI 547

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....or the Respondent :Shri Navneet, Addl. Commissioner (A.R.) PER : Ashok Jindal The appellants are in appeal against the impugned order wherein duty demand has been confirmed against them for exporting the capital goods under bond along with interest and penalty. 2. Brief facts of the case are that during the course of investigation, it was found that the appellant has cleared for export on....

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....0-TRU dated 29.08.2000. To support his contention he placed reliance on the decision in the case of Videocon International Ltd. vs. CCE -2009 (235) ELT 135 (Tri. Ahm.) and Harsh International (Khaini) Pvt. Ltd. vs. CCE -2012 (281) ELT 714 (Tri.-Del.). The learned Advocate also relied on the decision of the Hon'ble High Court in the case of CCE vs. Raghav Alloys Ltd. -2011 (268) ELT 161 (P&H) and S....

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....t on records that these capital goods have been procured in the year 1997 and availed CENVAT credit and the same has been cleared for export on 19th July 2005. As per the CBEC Board's letter 345/2/2000-TRU dated 29.08.2000 wherein it has been clarified that under the existing procedure a manufacturer can export the goods under bond without payment of duty. This is a facility that is available to t....