2007 (5) TMI 422

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . JDR contended that although there was delay in export even beyond six months the ld. Commissioner (Appeals) held that procedural mistake shall not put the Respondent in hardship. Such a decision was without merit. Further the learned Appellate Authority held that export of goods under bond having been made there was no revenue implication. This is also incorrect when period of six month was the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eard both sides and perused the record. 4. The ld. Commissioner (Appeal) has passed a very reasoned order holding that there was no Revenue implication since the goods meant for export were exported. For Revenue neutrality, the matter does not need to be dilated further. The said authority also was of the view that when the export itself was not dutiable under Excise Law, delayed export if n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X