https://www.taxtmi.com/caselaws?id=166681 Concessional central excise clearance of refrigerator parts under the relevant notification depended on the prescribed undertaking and Chapter X procedure. Although the L6 licence and bond were not completed before despatch, the goods were cleared with the local excise officer's knowledge, were received and acknowledged at destination, and there was no evidence of diversion or misuse. The lapse was treated as technical rather than substantive, and the differential duty demand was held unsustainable; the appeal was allowed. en-us Sat, 06 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166681 Concessional central excise clearance of refrigerator parts under the relevant notification depended on the prescribed undertaking and Chapter X procedure. Although the L6 licence and bond were not completed before despatch, the goods were cleared with the local excise officer's knowledge, were received and acknowledged at destination, and there was no evidence of diversion or misuse. The lapse was treated as technical rather than substantive, and the differential duty demand was held unsustainable; the appeal was allowed. Case-Laws Central Excise Sat, 06 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166681