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1991 (3) TMI 168
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....in submitting proof of export of Automotive Tubes exported under bond during 1984-85. The goods were exported within the prescribed six months period, but as there was a delay in submission of the proof of export from 5 days to 8 months, demands were raised. The Assistant Collector confirmed the demand. The Collector (Appeals) upheld the order-in-original while observing that the Collector cannot ....
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....e proof of exports can be condoned or at best only nominally penalised (say under Rule 14A). At the relevant time no condonation of delay in filing the proof of export could be granted if export rebate is claimed under Rule 12 of Central Excise Rules but in cases of exports under bond such delay could be condoned. Since this is a case of export under bond strict application of Section 11B was not ....
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....ise, Madras VIII Divn.; Order-in-Original vide C. No. IV/16/93/85 dated Oct., 86 passed by Asstt. Collector, Central Excise, Kotayam. Rule 14A of Central Excise Rules, provides for demand of duty and penalty, but in cases where eventually but before confirmation of demand goods are found to have been exported within stipulated time it will be against interests of export to enforce, as a rule of....