https://www.taxtmi.com/caselaws?id=341000 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the manufacturer-assessee for the delayed export of excisable goods under bond. The Tribunal emphasized the revenue-neutral nature of the export and the lack of unpaid duty or export failure at the time of the Show Cause Notice issuance. It was noted that additional time should have been allowed for filing export evidence, and the appellant provided relevant documentation supporting the export. The decision highlights the importance of procedural fairness in excisable goods export cases. en-us Mon, 06 Mar 2017 00:00:00 +0530 Fri, 31 Mar 2017 05:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341000 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the manufacturer-assessee for the delayed export of excisable goods under bond. The Tribunal emphasized the revenue-neutral nature of the export and the lack of unpaid duty or export failure at the time of the Show Cause Notice issuance. It was noted that additional time should have been allowed for filing export evidence, and the appellant provided relevant documentation supporting the export. The decision highlights the importance of procedural fairness in excisable goods export cases. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341000