Export of goods without payment of duty - procedure not followed ...
Appellants must pay duty for failing to submit export documents; no penalty imposed due to lack of evidence of fraud.
December 28, 2015
Case Laws Central Excise AT
Export of goods without payment of duty - procedure not followed - demand was raised for non-furnishing of export documents - appellants has to be pay the duty for failure to furnish the export documents. It is not a fit case for imposition of penalty since there is no clandestine removal of goods - AT
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