https://www.taxtmi.com/caselaws?id=84427 Duty demand on granite slabs cleared for export but not exported could not be finally sustained without examining the Rule 97A re-entry conditions. The record did not show a clear order permitting re-entry into the factory, nor proof that the mandatory requirements, including value at the time of return and satisfaction of the competent authority, were met. Because the lower authorities had not properly determined these factual requirements, the order was set aside and the matter remanded for fresh adjudication with a personal hearing. en-us Thu, 27 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84427 Duty demand on granite slabs cleared for export but not exported could not be finally sustained without examining the Rule 97A re-entry conditions. The record did not show a clear order permitting re-entry into the factory, nor proof that the mandatory requirements, including value at the time of return and satisfaction of the competent authority, were met. Because the lower authorities had not properly determined these factual requirements, the order was set aside and the matter remanded for fresh adjudication with a personal hearing. Case-Laws Central Excise Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84427