https://www.taxtmi.com/caselaws?id=107644 The Tribunal dispensed with the pre-deposit requirement of the balance amount of duty and penalty under Section 35F of the Central Excise Act, proceeding with the appeal. It set aside the disallowance of benefits under Notification No. 104/94 for containers imported, emphasizing that the submission of documentary evidence after six months did not violate the notification's conditions. The Tribunal remanded the matter for a review of the evidence, allowing the appeal and rejecting the Commissioner's rejection of certificates for re-export submitted after the six-month period. en-us Fri, 11 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 10:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107644 The Tribunal dispensed with the pre-deposit requirement of the balance amount of duty and penalty under Section 35F of the Central Excise Act, proceeding with the appeal. It set aside the disallowance of benefits under Notification No. 104/94 for containers imported, emphasizing that the submission of documentary evidence after six months did not violate the notification's conditions. The Tribunal remanded the matter for a review of the evidence, allowing the appeal and rejecting the Commissioner's rejection of certificates for re-export submitted after the six-month period. Case-Laws Customs Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107644