2007 (5) TMI 422

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..... export were exported. For Revenue neutrality, the matter does not need to be dilated further - when the export itself was not dutiable under Excise Law, delayed export if not permitted, that will frustrate the object of export. Penalty - Held that: - penalty is unwarranted when no mala fide intention to evade revenue was found by the learned Commissioner (Appeals). Appeal dismissed - decided again .....

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..... edure should not be road block to substantial justice. In support of his contention he relied on the revision order passed by the Govt. of India in the case of Modern Process Printers reported in 2006 (204) E.L.T. 632 (G.O.I). He also relied on Order No. 60/l/06-CX, dated 13-1-2006 issued by CBE&C under Section 37B of the Central Excise Act, 1944 conveying intention of the Government that the good .....

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