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2013 (7) TMI 75 - CGOVT - Central ExciseProcedural infraction in export of goods - failure to incorporate self-certification on ARE-2 as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.) r/w para (5) of the Notification No. 21/2004-C.E. (N.T.) - Held that:- Substantial benefit of rebate of duty paid on inputs cannot be denied for such technical procedural infractions. There is catena of judgment wherein it has been held that export related incentives cannot be declined for the minor procedural lapses. However, the respondent cannot be allowed to violate the procedural requirements repeatedly. If the respondent is found to commit such lapses again, department may take action in accordance with law. - Decided in favour of Assessee.
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