2004 (2) TMI 124

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....Member (T)]. - This is an appeal filed by M/s. Hind Nippon Rural Industries (P) Ltd., Mangalore against the Order-in-Appeal No. 779/98-C.E. dated 21-10-98, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. Shri Vivek, learned Advocate, appeared for the appellants and Shri M.K. Madhyastha, learned JDR, appeared for the Revenue. 3. Shri Vivek, learned Advocate s....

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....se of Shree Vallabh Glass Works Ltd. v. Commissioner of C. Excise, Ahmedabad reported in 1997 (95) E.L.T. 369 (Tribunal) and pleaded that since the goods were cleared without payment of duty and these were not exported, duty has been correctly demanded. 5. We have carefully considered the submissions made by both the sides. We find that since the goods were cleared without payment of duty under....