https://www.taxtmi.com/caselaws?id=49206 Delay in filing the appeal was condoned as a special case in an export-related matter, with directions that proof of export be accepted if the original authority was satisfied about the documents, resulting in withdrawal of the duty demand. However, the relief did not extend to the penalty, and no sufficient ground was found to interfere with it. The note thus distinguishes between conditional relief on the duty demand based on export proof and the separate sustenance of penalty on the facts presented. en-us Fri, 06 Nov 1998 00:00:00 +0530 Thu, 12 Aug 2010 14:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49206 Delay in filing the appeal was condoned as a special case in an export-related matter, with directions that proof of export be accepted if the original authority was satisfied about the documents, resulting in withdrawal of the duty demand. However, the relief did not extend to the penalty, and no sufficient ground was found to interfere with it. The note thus distinguishes between conditional relief on the duty demand based on export proof and the separate sustenance of penalty on the facts presented. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49206