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2013 (7) TMI 103 - CGOVT - Central ExciseProcedural lapses - CT-1 certificates issued to applicant for procurement of excisable goods without payment of duty and to export them from JNPT Nhava Sheva. Applicant instead, exported the goods from New Customs House, Mumbai and submitted valid proof of export to Assistant Commissioner, Central Excise, Raigad where the bond was executed. - Held that:- where export of said goods is established and department has also not disputed the export of goods, so the substantial requirement of law is complied with - For violation of conditions of Notification, adjudicating authority has imposed penalty of ₹ 5000/- so as to regularize the matter – As per Hon’ble Supreme Court in M/s. Suksha International case [1989 (1) TMI 316 - SUPREME COURT] had held that interpretations/restrictions so as to defeat the very purpose of Govt. policy should be avoided - The applicant is already penalized for procedural violations - substantial benefit cannot be denied for procedural infractions. - Decided against the Revenue.
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