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2010 (3) TMI 830 - GOVERNMENT OF INDIARevision application - applicant has not followed the procedure as prescribed in the Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 - Held that:- Government observes that when the goods have been exported under the supervision of the Central Excise officers and proof of export has duly been accepted by the department, non observance of the procedure of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 for denying the benefit of export and confirming the recovery of the duty on goods exported is not justified especially when this is no ambiguity regarding the identity and export of the said goods to the satisfaction of the Central Excise and Customs officers. These are Catena of judgment of various judicial forum including reversionary authority wherein it has consistently been held that the substantial benefit to exporter should not be denied due to procedural/technical lapses especially when there is no dispute regarding the actual export of the duty paid goods, order-in-appeal set aside and order-in-original upheld, Revision Application succeed in above terms.
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