https://www.taxtmi.com/highlights?id=78940 The case involved the clearance of goods for export without paying duty, breaching conditions in a specific notification. The issue centered on the failure to provide or renew a Letter of Undertaking (LUT), essential for such clearances. The tribunal noted that while the LUT wasn't submitted, actual export occurred. The authorities went beyond the allegations in the show cause notice by penalizing for non-document submission post-export. The tribunal found penalties excessive for a procedural lapse when export wasn't in question. Consequently, fines and penalties were revoked, and the appeal was granted. en-us Sat, 29 Jun 2024 08:08:23 +0530 Sat, 29 Jun 2024 08:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78940 The case involved the clearance of goods for export without paying duty, breaching conditions in a specific notification. The issue centered on the failure to provide or renew a Letter of Undertaking (LUT), essential for such clearances. The tribunal noted that while the LUT wasn't submitted, actual export occurred. The authorities went beyond the allegations in the show cause notice by penalizing for non-document submission post-export. The tribunal found penalties excessive for a procedural lapse when export wasn't in question. Consequently, fines and penalties were revoked, and the appeal was granted. Highlights Central Excise Sat, 29 Jun 2024 08:08:23 +0530 https://www.taxtmi.com/highlights?id=78940