https://www.taxtmi.com/caselaws?id=53379 Where export of goods is established, central excise duty demand and penalty cannot be sustained merely for procedural lapses in export formalities. The record showed that the goods were cleared under bond and later regularised by Customs endorsements, while the only dispute concerned the absence of prior approval or the presence of Central Excise officers at export. In those circumstances, the procedural requirement could be relaxed, and a mere irregularity in the export process did not justify confirmation of duty or penalty when the export itself was admitted. en-us Thu, 17 Jun 2004 00:00:00 +0530 Fri, 14 Jun 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53379 Where export of goods is established, central excise duty demand and penalty cannot be sustained merely for procedural lapses in export formalities. The record showed that the goods were cleared under bond and later regularised by Customs endorsements, while the only dispute concerned the absence of prior approval or the presence of Central Excise officers at export. In those circumstances, the procedural requirement could be relaxed, and a mere irregularity in the export process did not justify confirmation of duty or penalty when the export itself was admitted. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53379