https://www.taxtmi.com/caselaws?id=87679 Under the Sugar Export Promotion Act, export quota compliance depended on the statutory scheme for fixing export requirements, allocating quota to factories, and delivery to the export agency. Liability to additional excise duty arose where delivery fell short. A certificate issued by the export agency was not conclusive proof that the export obligation had been satisfied, especially where its correctness was disputed. The factual basis of the claim therefore had to be tested against documentary evidence, including the exceptional situations contemplated by the proviso to Section 8(1). The order dropping the demand was set aside and the matter was remanded for fresh factual adjudication in accordance with law. en-us Wed, 03 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87679 Under the Sugar Export Promotion Act, export quota compliance depended on the statutory scheme for fixing export requirements, allocating quota to factories, and delivery to the export agency. Liability to additional excise duty arose where delivery fell short. A certificate issued by the export agency was not conclusive proof that the export obligation had been satisfied, especially where its correctness was disputed. The factual basis of the claim therefore had to be tested against documentary evidence, including the exceptional situations contemplated by the proviso to Section 8(1). The order dropping the demand was set aside and the matter was remanded for fresh factual adjudication in accordance with law. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87679