https://www.taxtmi.com/caselaws?id=451075 The CESTAT Chennai allowed the appeal regarding export promotion exemption under N/N. 18/2009-ST. Despite the appellant's delay in filing EXP-2 Return and failure to submit documents showing commission payments to foreign agents, the tribunal found substantial compliance with exemption requirements. Following SC precedent in S. Amarjit Singh Kalra case, the tribunal held that procedural laws should aid justice, not foreclose adjudication on merits. The penalty was quashed and matter remanded to Original Authority for fresh consideration of the duty exemption claim on merits. en-us Tue, 19 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451075 The CESTAT Chennai allowed the appeal regarding export promotion exemption under N/N. 18/2009-ST. Despite the appellant's delay in filing EXP-2 Return and failure to submit documents showing commission payments to foreign agents, the tribunal found substantial compliance with exemption requirements. Following SC precedent in S. Amarjit Singh Kalra case, the tribunal held that procedural laws should aid justice, not foreclose adjudication on merits. The penalty was quashed and matter remanded to Original Authority for fresh consideration of the duty exemption claim on merits. Case-Laws Service Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451075