TMI Blog2018 (9) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ifications. The contention of the appellant that this may be treated as a procedural lapse as the export has already been affected to Nepalese importer. This is undisputed the fact that the condition of notification has not been complied - appeal dismissed. - Appeal No. E/51980 & 51982/2017-SM - A/52850-52851/2018-SM[BR] - Dated:- 24-8-2018 - Mr. Bijay Kumar, Member (Technical) Shri Prabha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2004. The period involved in this case is from Feb. 2014 to October 2014 involving Central Excise duty to the extent of ₹ 19,68,035/- by way of non-payment of Central Excise duty. 2. The ld. Advocate on behalf of the appellant has agreed that it was that the appellant had not followed the procedure prescribed under the aforesaid notification which was required to be followed in case of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification. Having not done so, the benefit claimed by the appellant is not required to be accepted by this Hon ble Tribunal. He relied upon the decision of CC Import, Mumbai Vs. Dilip Kumar Company Others, CA No. 3327 of 2007 decided on 31 st July, 2018, wherein Hon ble Supreme Court has stated that the conditions imposed by the notification is to be applied strictly and in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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