Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 677 - AT - Central Excise100% EOU - deemed export - Goods cleared without Form I - demand of differential duty alongwith interest and penalties - Held that: - the said condition of Form I in clause 4 of the notification cannot then be considered as a substantive law especially when all other requirements and other conditionalities have been satisfied - reliance placed in the case of SAMBHAJI Versus GANGABAI [2008 (11) TMI 393 - SUPREME COURT OF INDIA], where it was held that procedural law is not to be a tyrant but a servant, not an obstruction but an aid of justice - appeal allowed - decided in favor of appellant.
|