https://www.taxtmi.com/caselaws?id=50817 A relaxed export procedure applied to manufacturers whose clearances for home consumption remained within the exemption limit and who were availing full exemption. On that basis, the appellants were found to have complied with the prescribed procedure, so the alleged contravention of the AR-4 formalities under Rule 13 could not be sustained. Because the duty demand on the exported goods had already been set aside, the foundation for penalty also disappeared, and the penalties under Rule 173Q could not be maintained. en-us Fri, 21 Sep 2001 00:00:00 +0530 Thu, 09 Sep 2010 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50817 A relaxed export procedure applied to manufacturers whose clearances for home consumption remained within the exemption limit and who were availing full exemption. On that basis, the appellants were found to have complied with the prescribed procedure, so the alleged contravention of the AR-4 formalities under Rule 13 could not be sustained. Because the duty demand on the exported goods had already been set aside, the foundation for penalty also disappeared, and the penalties under Rule 173Q could not be maintained. Case-Laws Central Excise Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50817