https://www.taxtmi.com/caselaws?id=758369 The CESTAT Ahmedabad held that excise duty cannot be demanded on exported goods despite procedural lapses in export procedures. The appellant exported goods without proper bond/letter of undertaking as required under notification procedures. The tribunal ruled that once goods are admittedly exported, no duty is demandable regardless of procedural non-compliance. The appellant was entitled to SSI exemption up to Rs. 1.5 crores on exported goods valued at Rs. 2.01 crores. The demand was also time-barred as the show cause notice was issued beyond the limitation period, with no suppression of facts established given the appellant's detailed disclosure of export documents and declarations. Appeal was allowed on both merit and limitation grounds. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758369 The CESTAT Ahmedabad held that excise duty cannot be demanded on exported goods despite procedural lapses in export procedures. The appellant exported goods without proper bond/letter of undertaking as required under notification procedures. The tribunal ruled that once goods are admittedly exported, no duty is demandable regardless of procedural non-compliance. The appellant was entitled to SSI exemption up to Rs. 1.5 crores on exported goods valued at Rs. 2.01 crores. The demand was also time-barred as the show cause notice was issued beyond the limitation period, with no suppression of facts established given the appellant's detailed disclosure of export documents and declarations. Appeal was allowed on both merit and limitation grounds. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758369