https://www.taxtmi.com/caselaws?id=93417 Rule 196A of the Central Excise Rules, 1944 permits export of surplus excisable goods obtained under Rule 192 only with the previous approval of the proper officer. Mere intimation to the jurisdictional Superintendent is not equivalent to such approval, and later counter-signature on gate passes or acceptance of proof of export does not cure the initial non-compliance. Export under bond and recourse to drawback or other export procedures are separate matters and do not extinguish the duty consequence arising from breach of the mandatory condition. Duty therefore remained recoverable, and the challenge to its recovery failed. en-us Fri, 18 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93417 Rule 196A of the Central Excise Rules, 1944 permits export of surplus excisable goods obtained under Rule 192 only with the previous approval of the proper officer. Mere intimation to the jurisdictional Superintendent is not equivalent to such approval, and later counter-signature on gate passes or acceptance of proof of export does not cure the initial non-compliance. Export under bond and recourse to drawback or other export procedures are separate matters and do not extinguish the duty consequence arising from breach of the mandatory condition. Duty therefore remained recoverable, and the challenge to its recovery failed. Case-Laws Central Excise Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93417