https://www.taxtmi.com/caselaws?id=122898 Goods cleared under bond for job work and actually exported were treated as not liable to duty where departmental permission had been obtained and the Revenue did not dispute export. The commentary notes that the applicable Board circulars supported execution of the bond in the manner adopted, so a procedural departure from Notification No. 43/2001-C.E. (N.T.) did not defeat the substantive export-based entitlement. On that footing, the demand was held unsustainable and the procedural objection alone was insufficient to justify levy on the exported goods. en-us Wed, 03 Oct 2007 00:00:00 +0530 Mon, 25 Sep 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122898 Goods cleared under bond for job work and actually exported were treated as not liable to duty where departmental permission had been obtained and the Revenue did not dispute export. The commentary notes that the applicable Board circulars supported execution of the bond in the manner adopted, so a procedural departure from Notification No. 43/2001-C.E. (N.T.) did not defeat the substantive export-based entitlement. On that footing, the demand was held unsustainable and the procedural objection alone was insufficient to justify levy on the exported goods. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122898