https://www.taxtmi.com/caselaws?id=77286 The Tribunal dismissed the appeal due to lack of jurisdiction, as the appellants failed to prove export of goods to Bangladesh within the stipulated time, resulting in a demand for duty. The Tribunal upheld the department's contention that the goods were not exported as claimed, citing the proviso to Section 35B of the Central Excise Act, 1944. The decision emphasizes the importance of complying with export requirements and jurisdictional limitations in cases involving goods exported without payment of duty, highlighting the need for appellants to provide evidence to support their claims in such disputes. en-us Thu, 29 Apr 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77286 The Tribunal dismissed the appeal due to lack of jurisdiction, as the appellants failed to prove export of goods to Bangladesh within the stipulated time, resulting in a demand for duty. The Tribunal upheld the department's contention that the goods were not exported as claimed, citing the proviso to Section 35B of the Central Excise Act, 1944. The decision emphasizes the importance of complying with export requirements and jurisdictional limitations in cases involving goods exported without payment of duty, highlighting the need for appellants to provide evidence to support their claims in such disputes. Case-Laws Central Excise Thu, 29 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77286