https://www.taxtmi.com/caselaws?id=246664 The Tribunal ruled in favor of the appellant, setting aside the demand for duty and penalty for clearances of goods to SEZ units without payment of duty due to procedural lapses. The appellant's prompt notification to authorities, proper documentation of clearances, and lack of intent to evade payment of duty in a revenue-neutral situation were considered. The Tribunal agreed that procedural lapses should be overlooked when goods reach their intended recipients, as supported by cited case law. en-us Fri, 16 Nov 2012 00:00:00 +0530 Thu, 08 Aug 2013 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246664 The Tribunal ruled in favor of the appellant, setting aside the demand for duty and penalty for clearances of goods to SEZ units without payment of duty due to procedural lapses. The appellant's prompt notification to authorities, proper documentation of clearances, and lack of intent to evade payment of duty in a revenue-neutral situation were considered. The Tribunal agreed that procedural lapses should be overlooked when goods reach their intended recipients, as supported by cited case law. Case-Laws Central Excise Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246664