https://www.taxtmi.com/caselaws?id=101294 Export of excisable goods cleared without duty must be proved by prescribed documentary evidence; photocopies alone are insufficient where the original AR 4, Bill of Lading, Shipping Bill, or duly certified customs records are not produced, and the assessee bears the burden of proof. On that basis, the duty demand was upheld. Penalty, however, required separate factual justification, and the record did not support penal action for the alleged failure to furnish proof of export. The demand was sustained, but the penalty was set aside, giving only partial relief to the Revenue. en-us Tue, 08 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101294 Export of excisable goods cleared without duty must be proved by prescribed documentary evidence; photocopies alone are insufficient where the original AR 4, Bill of Lading, Shipping Bill, or duly certified customs records are not produced, and the assessee bears the burden of proof. On that basis, the duty demand was upheld. Penalty, however, required separate factual justification, and the record did not support penal action for the alleged failure to furnish proof of export. The demand was sustained, but the penalty was set aside, giving only partial relief to the Revenue. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101294