https://www.taxtmi.com/caselaws?id=125852 Export duty demand was examined in the context of non-compliance with the prescribed export procedure for small scale units. The text notes that export benefit should not be denied solely for a procedural lapse, but where the stated procedure was not followed, the assessee had to produce other evidence proving actual export through merchant exporters. As the crucial question of actual export remained unresolved and the assessee sought an opportunity to file supporting evidence, the orders below were set aside and the matter was remanded for fresh consideration after a reasonable opportunity of verification. en-us Tue, 03 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 17:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125852 Export duty demand was examined in the context of non-compliance with the prescribed export procedure for small scale units. The text notes that export benefit should not be denied solely for a procedural lapse, but where the stated procedure was not followed, the assessee had to produce other evidence proving actual export through merchant exporters. As the crucial question of actual export remained unresolved and the assessee sought an opportunity to file supporting evidence, the orders below were set aside and the matter was remanded for fresh consideration after a reasonable opportunity of verification. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125852