https://www.taxtmi.com/caselaws?id=107991 Non-compliance with the prescribed Central Excise export procedure, including removal of excisable goods without prior approval and without duly submitting the required declaration before export, justified denial of complete waiver of pre-deposit. The plea of emergent necessity was not accepted because export activity had already begun before permission was sought, and the cited precedent was distinguished on those facts. Partial relief was nevertheless granted because the appellants were a public sector undertaking and had earned foreign exchange: the Tribunal directed a pre-deposit of Rs. 1 crore, while waiving and staying the balance duty and the entire penalty pending appeal, subject to compliance. en-us Thu, 18 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107991 Non-compliance with the prescribed Central Excise export procedure, including removal of excisable goods without prior approval and without duly submitting the required declaration before export, justified denial of complete waiver of pre-deposit. The plea of emergent necessity was not accepted because export activity had already begun before permission was sought, and the cited precedent was distinguished on those facts. Partial relief was nevertheless granted because the appellants were a public sector undertaking and had earned foreign exchange: the Tribunal directed a pre-deposit of Rs. 1 crore, while waiving and staying the balance duty and the entire penalty pending appeal, subject to compliance. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107991