2004 (3) TMI 219

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....m through the orders passed by the lower authorities under Rule 57H (of Central Excise Rules, 1944) read with Section 11A of the Central Excise Act 1944 (Act). The amount in question relates to 8% of the value of the fully exempt final goods. 2. Heard both sides. 3. The most formidable challenge to the demand is made on the ground that the show cause notice proposed recovery of the amounts as Ce....

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....nts have relied on the Cegat judgment in the case of Commissioner of Central Excise & Customs. Ahmedabad-I v. Omkar Textile Mills Limited reported in 2000 (122) E.L.T. 115 (Tribunal) holding therein that the goods removed under bond for export, without payment of duty cannot be considered to be "the fully exempt goods or goods cleared at nil rate of duty". In the said judgment the ratio of judgmen....