https://www.taxtmi.com/caselaws?id=359201 Failure to furnish a General Bond or Letter of Undertaking before supplying goods to an SEZ was treated as a procedural lapse, not a substantive defect, where the goods were admittedly received in the SEZ. The governing exemption condition was aimed at implementing the exemption procedure, and technical non-compliance could not defeat relief once the assessee otherwise satisfied the statutory object. Exemption provisions are strictly construed at the stage of coverage, but after entry within the exemption, procedural irregularities should not override the intended benefit. The denial of exemption was therefore unsustainable. en-us Mon, 16 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359201 Failure to furnish a General Bond or Letter of Undertaking before supplying goods to an SEZ was treated as a procedural lapse, not a substantive defect, where the goods were admittedly received in the SEZ. The governing exemption condition was aimed at implementing the exemption procedure, and technical non-compliance could not defeat relief once the assessee otherwise satisfied the statutory object. Exemption provisions are strictly construed at the stage of coverage, but after entry within the exemption, procedural irregularities should not override the intended benefit. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359201