https://www.taxtmi.com/caselaws?id=362974 The High Court upheld the duty demand and interest on the appellant, a leather shoe manufacturer, for non-compliance with procedural requirements for duty exemption on exported goods. The Court confirmed the invocation of the extended period under Section 11A of the Central Excise Act, 1944, due to the appellant's failure to register, disclose, and follow prescribed procedures, leading to a presumption of intent to evade duty. The penalty was set aside, emphasizing the importance of procedural adherence to prevent duty evasion in export transactions. en-us Tue, 03 Jul 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362974 The High Court upheld the duty demand and interest on the appellant, a leather shoe manufacturer, for non-compliance with procedural requirements for duty exemption on exported goods. The Court confirmed the invocation of the extended period under Section 11A of the Central Excise Act, 1944, due to the appellant's failure to register, disclose, and follow prescribed procedures, leading to a presumption of intent to evade duty. The penalty was set aside, emphasizing the importance of procedural adherence to prevent duty evasion in export transactions. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362974