https://www.taxtmi.com/caselaws?id=354941 The Tribunal allowed the appeal filed by M/s SMC Pneumatics (India) Pvt. Ltd., setting aside the penalties imposed for delay in filing ARE-1 Applications due to an employee's accident. The Tribunal acknowledged the Appellant's compliance with essential export conditions and considered the delay a procedural irregularity, not indicative of habitual non-compliance. Consequently, the Appellant was granted relief from penalties and entitled to consequential benefits as per the law. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354941 The Tribunal allowed the appeal filed by M/s SMC Pneumatics (India) Pvt. Ltd., setting aside the penalties imposed for delay in filing ARE-1 Applications due to an employee's accident. The Tribunal acknowledged the Appellant's compliance with essential export conditions and considered the delay a procedural irregularity, not indicative of habitual non-compliance. Consequently, the Appellant was granted relief from penalties and entitled to consequential benefits as per the law. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354941