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2018 (6) TMI 773 - AT - Central ExciseBenefit of N/N. 43/2001-CE(NT) dated 26/06/2001 - whether the export of the goods made under the provisions of Rule and Notification is only a procedural mistake or it is the non-compliance of the conditions mentioned in the Notification which would deny them the benefit contained therein? - Held that:- As the goods procured vide the annexure 45 have not been used for intended purpose, there is violation of Rule 6 of (Removal of Goods at Concessional Rate of Duty) in the instant case - this is not the only technical infraction of the conditions of the Rule, but it is non-compliance of the condition of the Rule 6 in totality - demand upheld - appeal dismissed - decided against appellant.
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