https://www.taxtmi.com/caselaws?id=49068 Delay in filing proof of export for goods exported under bond was not, by itself, a valid basis to sustain a duty demand where the export itself was not in dispute and could be verified by the Assistant Collector. The text distinguishes exports under bond from rebate claims and states that strict application of Section 11B was unnecessary in this context. It further notes that the demand mechanism was not intended to operate automatically once eventual export proof was produced, especially where the notice and demand order did not clearly specify the duty claimed. Relief was therefore allowed subject to verification of the factual details. en-us Fri, 08 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49068 Delay in filing proof of export for goods exported under bond was not, by itself, a valid basis to sustain a duty demand where the export itself was not in dispute and could be verified by the Assistant Collector. The text distinguishes exports under bond from rebate claims and states that strict application of Section 11B was unnecessary in this context. It further notes that the demand mechanism was not intended to operate automatically once eventual export proof was produced, especially where the notice and demand order did not clearly specify the duty claimed. Relief was therefore allowed subject to verification of the factual details. Case-Laws Central Excise Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49068