2007 (2) TMI 89

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....ion for stay and appeal have been filed in respect of Order-in-Appeal No. 112/2006- Central Excise dated 25-10-2006 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. The appellants exported instant noodles and cup noodles to Bhutan through merchant exporter. They paid duty under Section 4A on MRP less abatement basis. Latter they filed a refund claim on the ground that dut....

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....in standard packages printing of MRP is mandatory requirement. Further, the appellants' case does not fall under the exempted category specified under Rule 5.2 of the Bhutan Package Commodities Rules and Regulations, 1995. He held that the appellants had no option to assessee the goods exported under Section 4 of the Central Excise Act. In the above circumstances, he allowed Revenue's appeal. 3....

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....r Chapter 8. Part-II of the supplementary instructions, the procedure prescribed relates only to Nepal. The appellate authority has grievously erred in relying on the Bhutanese law for allowing the Revenue's appeal. This has been done beyond the back of the appellant without reference or notice. The order is violative of the principles of natural justice. In the original proceedings applicability ....

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....is not only contrary to the Board's circular but also lacks substance in it. 4. The learned JDR Shri K. Sambi Reddy pointed out that the appellant has correctly paid duty under Section 4A and therefore, there is no question of assessment under Section 4. In such a case no refund would arise. 5. We have gone through the records of the case carefully. We agree with the learned Advocate for the....