https://www.taxtmi.com/caselaws?id=115165 Under Rule 173M(1) of the Central Excise Rules, 1944, export goods returned to the factory within the permissible period, entered in statutory records, and verified by the department were treated as substantially compliant. The pending extension application was not treated as a fatal defect because the factual return and departmental verification established compliance with the export-return procedure. Extension of time was granted, and the demand and penalty were set aside in favour of the assessee. en-us Wed, 05 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 13:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115165 Under Rule 173M(1) of the Central Excise Rules, 1944, export goods returned to the factory within the permissible period, entered in statutory records, and verified by the department were treated as substantially compliant. The pending extension application was not treated as a fatal defect because the factual return and departmental verification established compliance with the export-return procedure. Extension of time was granted, and the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115165