https://www.taxtmi.com/caselaws?id=4503 The Tribunal ruled in favor of the appellant, a Small Scale Industrial (SSI) Unit, in a case involving duty demand on goods not directly exported from their premises. Despite discrepancies in export documents and goods description, the Tribunal emphasized that duty cannot be demanded once goods are exported, regardless of procedural lapses. The appellant successfully argued that the goods were meant for export, even though not directly exported, and cited procedural relaxations in similar cases. The Tribunal set aside the Commissioner's order, highlighting that following prescribed procedures under Rule 19 for duty exemption was crucial, but once goods are exported, duty cannot be demanded based on procedural lapses. en-us Mon, 07 Jan 2008 00:00:00 +0530 Fri, 11 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4503 The Tribunal ruled in favor of the appellant, a Small Scale Industrial (SSI) Unit, in a case involving duty demand on goods not directly exported from their premises. Despite discrepancies in export documents and goods description, the Tribunal emphasized that duty cannot be demanded once goods are exported, regardless of procedural lapses. The appellant successfully argued that the goods were meant for export, even though not directly exported, and cited procedural relaxations in similar cases. The Tribunal set aside the Commissioner's order, highlighting that following prescribed procedures under Rule 19 for duty exemption was crucial, but once goods are exported, duty cannot be demanded based on procedural lapses. Case-Laws Central Excise Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4503