https://www.taxtmi.com/caselaws?id=122499 Texturising units complying with the procedural and documentary requirements of Notification No. 34/94-C.E. were entitled to the export-linked exemption, even where imported POY was supported only by photocopies of Bills of Entry and the merchant importers later failed to export the final yarn. The decisive factor was that the job workers received the material with supporting documents, informed the excise authorities, maintained prescribed records, and cleared the yarn under statutory invoices and delivery challans. Duty demand, confiscation and penalties, including penalty under Rule 209A, could not be sustained against the job workers because any liability for non-fulfilment of the export condition lay with the importer who undertook that obligation. en-us Tue, 31 Oct 2006 00:00:00 +0530 Tue, 14 Aug 2012 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122499 Texturising units complying with the procedural and documentary requirements of Notification No. 34/94-C.E. were entitled to the export-linked exemption, even where imported POY was supported only by photocopies of Bills of Entry and the merchant importers later failed to export the final yarn. The decisive factor was that the job workers received the material with supporting documents, informed the excise authorities, maintained prescribed records, and cleared the yarn under statutory invoices and delivery challans. Duty demand, confiscation and penalties, including penalty under Rule 209A, could not be sustained against the job workers because any liability for non-fulfilment of the export condition lay with the importer who undertook that obligation. Case-Laws Central Excise Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122499