https://www.taxtmi.com/caselaws?id=123837 Duty demand on cotton yarn sent for conversion into knitted fabrics and exported was held unsustainable because the entire quantity was admittedly exported and there was no diversion to the domestic market. The procedural non-compliance with Rule 96E of the Central Excise Rules, 1944 and Notification No. 47/94-C.E. (N.T.) did not, by itself, create liability where the substantive fact of export was undisputed. The cited precedent on exported goods not attracting duty absent home consumption diversion was followed, and the appeals were allowed. en-us Mon, 28 Jul 2008 00:00:00 +0530 Fri, 21 Sep 2012 10:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123837 Duty demand on cotton yarn sent for conversion into knitted fabrics and exported was held unsustainable because the entire quantity was admittedly exported and there was no diversion to the domestic market. The procedural non-compliance with Rule 96E of the Central Excise Rules, 1944 and Notification No. 47/94-C.E. (N.T.) did not, by itself, create liability where the substantive fact of export was undisputed. The cited precedent on exported goods not attracting duty absent home consumption diversion was followed, and the appeals were allowed. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123837