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TMI Blog2018 (11) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ral lapse, which is condonable and denial of substantive benefit on such procedural oversight, is unjustified - appeal allowed - decided in favor of appellant. - ST/75461/18 - FO/76484/2018 - Dated:- 30-7-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. K. Goyal, CA for the Appellant (s) Shri S. S. Chattopadhyay Suptd. (A. R.) for the Revenue ORDER The present appeal is filed by the appellant against the Order-in-Appeal No. 202/ST-I/KOL/2017 dated 20.09.2017 passed by the Commissioner of CGST CX, (Appeals-I), Kolkata. 2. The facts of the case in brief are that the appellant is an exporter of silk fabrics. They have procured the services of commission agents located outside India to cause sale of goods exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission was paid, but for the instant case, which was a verbal agreement and no document was executed for the same. The period of dispute is October 2013 to March 2014. The Ld. Consultant further contended that Form EXP-3, required for availing the exemption, was required to be filed only once at the time of availing such commission for the first time, and there was no requirement to file it subsequently. Form EXP-4, was duly submitted on 21/04/2014 (i.e. beyond the due date of 14/04/2014). The delay of six days occurred since the person who was in-charge of compiling the documents, for making the statutory compliance, was not well. The Ld. Consultant also submits that since the Commission Agent from whom they availed the services, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pune-III (supra), the Tribunal has held as under:- 3. Reading of the notification shows that the above conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. It is stated that taxing the goods denying the notification benefit shall make the export goods non-competitive in the global trade, which is contrary to basic principle of WTO. Accordingly, looking to the gravity of the conditions as well as the WTO agreement, it would not be reasonable to dismiss the appeal . In the case of Suncity Art Exporters Vs. Commissioner of C. Ex. S.t., Jaipur-II (supra), the relevant paragraphs are reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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