https://www.taxtmi.com/caselaws?id=784563 Exemption from cess on removal of jute products was conditional on compliance with the prescribed removal procedure, including execution of the required bond. Non-compliance with that procedural safeguard was treated as a substantive contravention, because it was intended to ensure that exempted goods reached the intended recipient and were not diverted. As the appellant cleared the goods without following the prescribed process, the exemption failed and the demand was sustained, along with consequential interest and penalty. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784563 Exemption from cess on removal of jute products was conditional on compliance with the prescribed removal procedure, including execution of the required bond. Non-compliance with that procedural safeguard was treated as a substantive contravention, because it was intended to ensure that exempted goods reached the intended recipient and were not diverted. As the appellant cleared the goods without following the prescribed process, the exemption failed and the demand was sustained, along with consequential interest and penalty. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784563