https://www.taxtmi.com/caselaws?id=89522 Denial of small-scale industry exemption for alleged lack of export proof under Rule 14A was considered unsuitable for final determination on the existing record. The appellants had produced export-related documents for part of the goods and stated that the remaining H forms were received later; it was also noted that some documents already accepted by the Assistant Collector had been filed after six months. In these circumstances, the matter was remanded for fresh adjudication, with the jurisdictional authority to allow the appellants an opportunity to produce the supporting export documents. en-us Mon, 13 Oct 1997 00:00:00 +0530 Tue, 27 Sep 2011 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89522 Denial of small-scale industry exemption for alleged lack of export proof under Rule 14A was considered unsuitable for final determination on the existing record. The appellants had produced export-related documents for part of the goods and stated that the remaining H forms were received later; it was also noted that some documents already accepted by the Assistant Collector had been filed after six months. In these circumstances, the matter was remanded for fresh adjudication, with the jurisdictional authority to allow the appellants an opportunity to produce the supporting export documents. Case-Laws Central Excise Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89522