2008 (7) TMI 275

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....for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This is an appeal filed by M/s. Videocon International Ltd. against the order-in-appeal dated 9-12-2004 upholding the order passed by the original Adjudicating Authority confirming demand of Rs. 10,72,649.64 under Section 11A of Central Excise Act, 1944 and imposing penalty of Rs. 25,000/- under Rule 13(1) of CENVAT Credit Rules, 2002.....

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....r No. 345/2/2000-TRU, dated 29-8-2000, which permits clearance of capital goods for export under bond specifically. He submitted that the conclusion of the Commissioner (Appeals) that only excisable goods can be cleared for export under bond as per Rule 19 of Central Excise Rules and therefore the Board's letter cannot be applied is not correct. According to him, there is no legal bar for exportin....

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....owed the letter on the ground that under Rule 19, only excisable goods can be exported under bond. Now the law is well settled that if there is a circular beneficial to the party, that has to be given effect to in view of the judgment of the Hon'ble Supreme Court in Collector v. Dhiren Chemical Inds. Ltd. reported in 2002 (139) E.L.T. 3 (S.C.). We also find that in the Central Excise Manual publis....