https://www.taxtmi.com/caselaws?id=49966 Job-work shoe uppers largely exported could not be subjected to duty or penalty where the Revenue failed to prove that any goods entered the domestic market. Procedural non-compliance with the prescribed export procedure did not justify denial of exemption on these facts, because the earlier Tribunal view applied where export was shown and domestic diversion was not established. The record also showed compliance with the registration-related notification, leaving no foundation for penalty. The duty demand was unsustainable and the penalties could not stand. en-us Tue, 01 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49966 Job-work shoe uppers largely exported could not be subjected to duty or penalty where the Revenue failed to prove that any goods entered the domestic market. Procedural non-compliance with the prescribed export procedure did not justify denial of exemption on these facts, because the earlier Tribunal view applied where export was shown and domestic diversion was not established. The record also showed compliance with the registration-related notification, leaving no foundation for penalty. The duty demand was unsustainable and the penalties could not stand. Case-Laws Central Excise Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49966