2004 (1) TMI 214

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....t the impugned order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereby the refund claims of the appellants were disallowed. The facts in brief are that, the appellants had cleared certain consignments for export purportedly under bond without payment of duty. However, on realising that the bond which was executed in terms of the procedure for such export had expired and ther....

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...., existence of a valid bond is statutory liability on the part of a manufacturer and is not open for any circumvention. Since the appellants failed on this ground the impugned order passed by the adjudicating authority was upheld. 3. Heard both sides. 4. It is to be noticed that the excise duty has to be paid on goods, which are removed outside the factory either for export or for home consu....