https://www.taxtmi.com/caselaws?id=98757 Goods were cleared without duty payment and without following the prescribed AR4 procedure and bond, but liability to duty and penalty depended on whether the goods were actually exported outside India. As the record did not contain clear findings on actual export, the tribunal set aside the impugned orders and remanded the matter for de novo adjudication. The original authority was directed to verify the export evidence afresh, hear the parties fully, and pass a speaking order after considering the relevant precedents and the Board's circular governing export procedure for small-scale industries. en-us Wed, 18 Aug 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98757 Goods were cleared without duty payment and without following the prescribed AR4 procedure and bond, but liability to duty and penalty depended on whether the goods were actually exported outside India. As the record did not contain clear findings on actual export, the tribunal set aside the impugned orders and remanded the matter for de novo adjudication. The original authority was directed to verify the export evidence afresh, hear the parties fully, and pass a speaking order after considering the relevant precedents and the Board's circular governing export procedure for small-scale industries. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98757