2018 (12) TMI 661

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be adopted as a ground for denial of benefit of N/N. 45 - appeal dismissed - decided against Revenue. - E/MISC/70337/2018 & E/71109/2018-EX[DB] - FINAL ORDER NO.72816/2018 - Dated:- 10-12-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Sandeep Kr. Singh (Dy. Commr.) (A.R.) for the Revenue NONE for the Respondent ORDER .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. Subsequently however, it was found that inasmuch as the goods were exported to Bhutan, which is not covered by Notification No.42/2001, a demand letter was issued to the respondents for recovery of duty and penal provision. The original adjudicating authority confirmed the demand to the extent of ₹ 25,06,423/- on the ground of illegal and unauthorized procurement of CT-1 Certificate. Pen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they informed the department where the jurisdictional officer tried to correct the mistake of issuance of CT-1 by issuance of a corrigendum dated 10.09.2012. The whole matter was based on a minor procedural lapse that has no revenue implications and as per the settled law, the substantial benefits cannot be denied on minor procedural lapses. For arriving at the above proposition, he relied upon va .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X