https://www.taxtmi.com/caselaws?id=115250 Belated production of export proof, including mate receipts and AR4 documents, could not by itself sustain confirmation of duty, penalty and interest where the goods were shown to have been exported within the stipulated time and the certified AR4 copy was unavailable at the adjudication stage. The appellant was not to be faulted for non-production of certified documents that were not then available, and the proper course was to reconsider the matter on the basis of the later-produced evidence after giving a hearing. The impugned order was set aside and the matter remanded for fresh consideration on merits. en-us Fri, 01 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115250 Belated production of export proof, including mate receipts and AR4 documents, could not by itself sustain confirmation of duty, penalty and interest where the goods were shown to have been exported within the stipulated time and the certified AR4 copy was unavailable at the adjudication stage. The appellant was not to be faulted for non-production of certified documents that were not then available, and the proper course was to reconsider the matter on the basis of the later-produced evidence after giving a hearing. The impugned order was set aside and the matter remanded for fresh consideration on merits. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115250