https://www.taxtmi.com/caselaws?id=361946 Strict compliance is required under a concessional duty scheme for permission, utilisation and export of duty-free goods, and a breach going to the substance of those conditions cannot be treated as a mere procedural lapse. Here, goods were exported before the required permission and annexure were issued, and the procurement and use of excisable inputs were not shown to conform to the prescribed scheme. Authorities on condonation of procedural irregularities were distinguished because they did not cover substantive breach of mandatory conditions. The notification benefit was therefore not available. en-us Fri, 25 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361946 Strict compliance is required under a concessional duty scheme for permission, utilisation and export of duty-free goods, and a breach going to the substance of those conditions cannot be treated as a mere procedural lapse. Here, goods were exported before the required permission and annexure were issued, and the procurement and use of excisable inputs were not shown to conform to the prescribed scheme. Authorities on condonation of procedural irregularities were distinguished because they did not cover substantive breach of mandatory conditions. The notification benefit was therefore not available. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361946