9911796707
TMI Blog2008 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ring substantial justice - nothing in record to show that the export was questionable – mere because of the procedural irregularity, the Appellant should not be deprived of appropriate benefit admissible under law but penalty is justified - E/629/2007 - A/345/KOL/2008 - Dated:- 11-3-2008 - Shri D.N. Panda, Member (J) [Order per] - Shri A. K. Nandy, learned Consultant appearing for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence such benefit should not be denied, as that was done by Order dated 15-2-06. 2. Learned JDR, Shri Y. S. Loni was fair enough to state that there was no material found by any of the Authorities below to question the export except the place of export. Also he agreed that there was a procedural irregularity done by the Appellant going away from its promise made through declaration dated 20-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order emanated for failure on the part of the Appellant to comply with the promise to export goods from the declared area as per the declaration through a letter dated 20-11-04 filed by the Appellant before the Kolkata-III Commissionerate. No doubt, Revenue argued that procedural irregularity has prevented the Administrative Authorities to exercise control, but nothing revenue-implication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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