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of <h1>CEGAT Mumbai: Appellant Prevails in Penalty Imposition for Export Proof Failure. Revenue Appeal Dismissed.</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD-I Versus MODERN DENIM LTD.</h3> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a penalty imposition case for failure to provide export proof. The tribunal ... Penalty The Appellate Tribunal CEGAT, Mumbai decided in favor of the appellant in a case involving penalty imposition for failure to show proof of export. The tribunal dismissed the appeal from Revenue, stating that the imposition of penalty was unjustified when duty was not demanded. The appeal was dismissed on both grounds.
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