1980 (12) TMI 55

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....ords of the case. The personal hearing is not considered necessary as the facts of the case are clear. 2. Government observe that initially the petitioners had requested for permission to divert a quantity of 11,000 V.T. of pig iron covered by 11 AR which had been cleared for export under bond, for home consumption on payment of Central Excise duty by their letter dated 18-12-1974. The proper o....

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....ault of Superintendent they should not be penalised. 4. Government observe that the demand in question was issued under Rule 14A of the Central Excise Rules, 1944 which provides for payment of Central Excise duty on goods diverted for home consumption after previously being cleared under bond for export and that the rate of duty for such purposes is to be arrived at under the provisions of Rule....