https://www.taxtmi.com/caselaws?id=114456 Duty-free export under the notification remained available where exports were made within six months or within a validly extended period allowed by the Collector of Central Excise. The record showed that such extension had in fact been granted, and proof of export had been furnished in all the cases covered by the proceeding. Once the extended statutory condition was satisfied, the demand for excise duty could not be sustained, and the Revenue's appeal failed. en-us Wed, 05 May 2004 00:00:00 +0530 Tue, 15 May 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114456 Duty-free export under the notification remained available where exports were made within six months or within a validly extended period allowed by the Collector of Central Excise. The record showed that such extension had in fact been granted, and proof of export had been furnished in all the cases covered by the proceeding. Once the extended statutory condition was satisfied, the demand for excise duty could not be sustained, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114456