https://www.taxtmi.com/caselaws?id=83229 The disputed clearances were accepted as export clearances because the appellants produced shipping bills, invoices, customs export certificates, sales tax forms and other corroborative documents showing manufacture and export of the goods. The Tribunal found that the lower authorities had failed to examine and co-relate the evidence as directed on remand, and that the absence of AR-4 forms did not override the documentary proof of export. The procedural objection could not defeat the substantive evidence on record, so the export clearances were allowed and the benefit of Notification No. 105/80 was available. The duty demand was not sustainable. en-us Mon, 18 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83229 The disputed clearances were accepted as export clearances because the appellants produced shipping bills, invoices, customs export certificates, sales tax forms and other corroborative documents showing manufacture and export of the goods. The Tribunal found that the lower authorities had failed to examine and co-relate the evidence as directed on remand, and that the absence of AR-4 forms did not override the documentary proof of export. The procedural objection could not defeat the substantive evidence on record, so the export clearances were allowed and the benefit of Notification No. 105/80 was available. The duty demand was not sustainable. Case-Laws Central Excise Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83229