2004 (3) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1,73,504.80/- confirmed against them 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount. Against this proposition also the appellants 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 d....