2015 (10) TMI 1783

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.... Shri G.K. Mahajan, Advocate, for the Respondent. ORDER  The facts leading to filing of this appeal are, in brief, as under :- 2. The respondents are manufacturers of Repeaters falling under Chapter sub-heading no. 85.25 of the Tariff. During the period of dispute, i.e. 2005-2006 and 2006-2007, they exported the finished goods manufactured by them without payment of duty, unde....

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....sstt. Commissioner's order and allowed the appeal observing that there is no condition regarding receipt of the export proceeds in Rule 19 or in the notification issued under this rule. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri B.B. Sharma, ld. Departmental Representative, assailed the impugned orde....

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.... 19 or in the notification issued under this rule, the same cannot be invoked, and that in view of this, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. Rule 19 of the Central Excise Rules, 2002, permits export of the goods under bond/LUT without payment of duty, subject to following the procedure and....