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2012 (10) TMI 822 - CGOVT - Central ExciseBenefit of export - Manufacturing of Bulk Drugs – The applicant while accepting statutory applicability of all the relevant Rule/Notification/Circular is basically impressing upon whatever act of omission and commission, whichever occurred in this case is only of a nature of procedural error which is liable to be condoned and such substantial benefit of exemption from duty should not be denied in this case of exports. Held that:- whatever may be the internal/personal agreement between different parties/agents etc. the act of duty free clearance in this case was statutorily required to be done in the manner of provision of applicable Rules/Regulations and all legal documentations should be done accordingly. Once a specific category has been chosen then the individuals becomes liable and bound by respective regulatory procedure which (admittedly) stands violated in this case - Benefit of export not available to the assessee.
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