https://www.taxtmi.com/caselaws?id=234945 The government upheld the order-in-appeal, rejecting the revision application due to lack of merit. Despite the Assistant Commissioner exceeding jurisdiction by accepting proof of export for goods from New Custom House, Mumbai, the established export was acknowledged, and substantial legal requirements were deemed fulfilled. Previous Supreme Court cases were cited to support not denying substantial benefits for procedural infractions. en-us Wed, 06 Jun 2012 00:00:00 +0530 Tue, 29 Sep 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234945 The government upheld the order-in-appeal, rejecting the revision application due to lack of merit. Despite the Assistant Commissioner exceeding jurisdiction by accepting proof of export for goods from New Custom House, Mumbai, the established export was acknowledged, and substantial legal requirements were deemed fulfilled. Previous Supreme Court cases were cited to support not denying substantial benefits for procedural infractions. Case-Laws Central Excise Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234945