https://www.taxtmi.com/caselaws?id=110509 Export clearances claimed for exemption under Notification No. 7/97 must be supported by relevant documentary evidence, and an appellate authority must examine such evidence and record reasons if it is rejected. Where the assessee relies on Form H certificates and an applicable Board circular as proof of exports, the authority cannot ignore those materials or decide the exemption claim without dealing with their validity and applicability. The matter was to be remitted for reconsideration of the export evidence and the resulting duty liability. en-us Tue, 23 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110509 Export clearances claimed for exemption under Notification No. 7/97 must be supported by relevant documentary evidence, and an appellate authority must examine such evidence and record reasons if it is rejected. Where the assessee relies on Form H certificates and an applicable Board circular as proof of exports, the authority cannot ignore those materials or decide the exemption claim without dealing with their validity and applicability. The matter was to be remitted for reconsideration of the export evidence and the resulting duty liability. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110509