2000 (8) TMI 117

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....er (T)]. - The respondent to this appeal by the Commissioner, manufactures cold rolled coils and sheets of iron or steel. Part of the production of these sheets or coils are cleared by it without payment of duty to M/s. Shree Pre-coated Steel Limited, Pune. While the process details are not forthcoming from the appeal or either side, it is not in dispute that M/s. Shree Pre-coated Steel Limited su....

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....b rule (6) of rule 57CC on the ground that it can only apply to cases where goods are exported under rule 13 by the manufacturer, such exports having been made not by the respondent but by another person, this sub rule would not apply. 3.The Assistant Commissioner, after hearing the respondent, confirmed the proposal in the notice demanding duty and imposed a penalty. On appeal by the assessee ....

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....cept the submission that rule 13 only applies to goods which are exported directly by the manufacturer. The rule specifically provides for the Central government to specify material which may be removed without payment of duty for the manufacture in bond for export goods. Such specification has been made by way of notification 47/94-C.E. (N.T.), dated 22-9-1994, the notification under which the re....

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....l) = 1999 (34) RLT 215, India Polyfibres Ltd. v. CCE - 1999 (111) E.L.T. 48 to the effect that the goods exported under bond being neither exempted goods nor goods subject to nil rate of duty, the prohibition of Rule 57C will not apply. Therefore, goods exported under bond therefore will not be covered by sub rule (1) of rule 57CC. Sub rule (6) has evidently been inserted as a measure of abundant ....