https://www.taxtmi.com/caselaws?id=121933 Procedural non-compliance in sending spent catalyst to a job worker without prescribed Rule 57F(4) challans may be regularised where delivery challans establish the movement, recovered platinum sponge is returned, and the metal is subsequently exported. Treating the clearances as compliant with the job-work procedure removes the basis for excise duty and consequential penalty. A classification dispute concerning Chapter 71 does not revive the demand once the procedural lapse is condoned, although the position on excisability may remain contested. The central principle is that an otherwise established and accounted-for job-work movement should not fail solely for a curable documentation defect. en-us Wed, 27 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121933 Procedural non-compliance in sending spent catalyst to a job worker without prescribed Rule 57F(4) challans may be regularised where delivery challans establish the movement, recovered platinum sponge is returned, and the metal is subsequently exported. Treating the clearances as compliant with the job-work procedure removes the basis for excise duty and consequential penalty. A classification dispute concerning Chapter 71 does not revive the demand once the procedural lapse is condoned, although the position on excisability may remain contested. The central principle is that an otherwise established and accounted-for job-work movement should not fail solely for a curable documentation defect. Case-Laws Central Excise Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121933