https://www.taxtmi.com/caselaws?id=332911 Where goods procured against CT-I certificates were undisputedly exported and the required undertaking and declaration were not in dispute, the CESTAT treated the notification conditions as substantially complied with. The Tribunal held that export in a different packed condition from receipt did not defeat the substantive benefit of Notification No. 42/2001-C.E. (N.T.) because the deviation was only procedural and non-material. Earlier Revenue authorities were distinguished as involving non-compliance with different mandatory requirements. The duty demand was therefore held unsustainable and the exemption benefit was allowed. en-us Thu, 04 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332911 Where goods procured against CT-I certificates were undisputedly exported and the required undertaking and declaration were not in dispute, the CESTAT treated the notification conditions as substantially complied with. The Tribunal held that export in a different packed condition from receipt did not defeat the substantive benefit of Notification No. 42/2001-C.E. (N.T.) because the deviation was only procedural and non-material. Earlier Revenue authorities were distinguished as involving non-compliance with different mandatory requirements. The duty demand was therefore held unsustainable and the exemption benefit was allowed. Case-Laws Central Excise Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332911