https://www.taxtmi.com/caselaws?id=89483 Export exemption may be sustained where the assessee produces coherent corroborative evidence proving actual export, including Form H, shipping bill, bill of lading and invoice particulars that tally consistently. On that basis, the documentary record was treated as sufficient proof of export, and procedural delay in producing Form H was regarded as relaxable when reliable alternative evidence supported the claim. The stated conclusion was that the export was accepted and the demand and penalty were set aside in favour of the assessee. en-us Tue, 01 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89483 Export exemption may be sustained where the assessee produces coherent corroborative evidence proving actual export, including Form H, shipping bill, bill of lading and invoice particulars that tally consistently. On that basis, the documentary record was treated as sufficient proof of export, and procedural delay in producing Form H was regarded as relaxable when reliable alternative evidence supported the claim. The stated conclusion was that the export was accepted and the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89483