https://www.taxtmi.com/caselaws?id=261418 The High Court dismissed the Revenue's appeal, affirming that M/s. JSG substantially complied with the EXIM Policy and relevant notifications. The court held that procedural lapses should not negate substantive benefits, particularly when the essential requirement of manufacturing and exporting goods was fulfilled. Emphasizing the application of the substantial compliance doctrine, the court ruled in favor of the assessee, rejecting the demand and penalties imposed by the Commissioner of Central Excise. en-us Thu, 27 Mar 2014 00:00:00 +0530 Sat, 11 Jul 2015 05:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261418 The High Court dismissed the Revenue's appeal, affirming that M/s. JSG substantially complied with the EXIM Policy and relevant notifications. The court held that procedural lapses should not negate substantive benefits, particularly when the essential requirement of manufacturing and exporting goods was fulfilled. Emphasizing the application of the substantial compliance doctrine, the court ruled in favor of the assessee, rejecting the demand and penalties imposed by the Commissioner of Central Excise. Case-Laws Customs Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261418