https://www.taxtmi.com/caselaws?id=425506 The Tribunal allowed the appeal of an Export Oriented Unit (EOU) against central excise duty demands totaling Rs. 3,72,87,926/- for goods exported through third parties. The Tribunal found that despite procedural lapses in export documentation, the goods were indeed exported, and proof of export was provided. It concluded that the demands, interest, and penalties imposed were not justified, setting them aside based on the precedence of statutory provisions over procedural requirements outlined in circulars. en-us Wed, 20 Jul 2022 00:00:00 +0530 Tue, 26 Jul 2022 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425506 The Tribunal allowed the appeal of an Export Oriented Unit (EOU) against central excise duty demands totaling Rs. 3,72,87,926/- for goods exported through third parties. The Tribunal found that despite procedural lapses in export documentation, the goods were indeed exported, and proof of export was provided. It concluded that the demands, interest, and penalties imposed were not justified, setting them aside based on the precedence of statutory provisions over procedural requirements outlined in circulars. Case-Laws Central Excise Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425506