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2018 (4) TMI 1312 - AT - Central ExciseExport of goods to Falta Special Economic Zone (SEZ) without furnishing a General Bond or Letter of Undertaking to the jurisdictional Assistant Commissioner of Central Excise - contravention of provisions of Rule 19 of the Central Excise Rules, 2002 read with N/N. 42/2001-CE(NT) dated 26.06.2001 as amended - Held that: - Hon’ble Supreme Court in the case of Mangalore Chemicals & Fertilizers Ltd. vs. Deputy Commissioner [1991 (8) TMI 83 - SUPREME COURT OF INDIA] has held that Appellant did not have prior permission because it was withheld by the Revenue without any justification. The High Court took the view that after the period to which the adjustment related had expired no permission could at all be granted. A permission of this nature was a technical requirement and could be issued making it operative from the time it was applied for - appeal allowed - decided in favor of appellant.
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