https://www.taxtmi.com/caselaws?id=117011 Central excise duty was held not recoverable on cotton yarn used in grey cotton fabrics that were ultimately exported, because the exported character of the goods was undisputed and the duty demand on exported goods was not sustainable. Non-obtaining of prior permission under Rule 56B was treated as a procedural lapse rather than a substantive bar, and that default was condoned on the facts. Relief therefore followed for the assessee, with the export of the goods defeating the excise demand. en-us Tue, 20 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 15:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117011 Central excise duty was held not recoverable on cotton yarn used in grey cotton fabrics that were ultimately exported, because the exported character of the goods was undisputed and the duty demand on exported goods was not sustainable. Non-obtaining of prior permission under Rule 56B was treated as a procedural lapse rather than a substantive bar, and that default was condoned on the facts. Relief therefore followed for the assessee, with the export of the goods defeating the excise demand. Case-Laws Central Excise Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117011