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2007 (5) TMI 422 - AT - Central ExciseExport - Delay - Demand - Delay in export - Revenue neutrality - Penalty - Held that: - there was no Revenue implication since the goods meant for export were exported. For Revenue neutrality, the matter does not need to be dilated further - when the export itself was not dutiable under Excise Law, delayed export if not permitted, that will frustrate the object of export. Penalty - Held that: - penalty is unwarranted when no mala fide intention to evade revenue was found by the learned Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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