https://www.taxtmi.com/caselaws?id=116576 Exemption under Notification No. 126/94-CE could not be denied merely because an authorised unit did not manufacture export goods in the exact manner described in its project report. The record showed that the finished goods were made from duty-free inputs obtained under CT-3 certificates and exported, with no finding of clandestine removal of those inputs. Any breach of the conditions in the letter of authority or project approval was a matter for the Development Commissioner, not a basis for customs duty demand, confiscation or penalties by customs authorities. On that reasoning, the exemption denial and consequential demands were held unsustainable. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116576 Exemption under Notification No. 126/94-CE could not be denied merely because an authorised unit did not manufacture export goods in the exact manner described in its project report. The record showed that the finished goods were made from duty-free inputs obtained under CT-3 certificates and exported, with no finding of clandestine removal of those inputs. Any breach of the conditions in the letter of authority or project approval was a matter for the Development Commissioner, not a basis for customs duty demand, confiscation or penalties by customs authorities. On that reasoning, the exemption denial and consequential demands were held unsustainable. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116576