2000 (8) TMI 230

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....nue's appeal is whether the respondents are eligible for rebate under Rule 12 of the Central Excise Rules, 1944 when the excisable goods are exported from the Sales Depot instead of the factory of the manufacture. 2. Shri Amalendu Chakraborty, learned Consultant appearing for the respondent firm, submits that the non-export of the goods from the factory is only a technical violation and would not....