https://www.taxtmi.com/caselaws?id=116063 In a self-removal regime, the assessee's own RG-1, AR-4 and RT-12 records showing manufacture and clearance for export under bond were treated as material evidence, and the burden remained on the assessee to disprove duty liability. Belated reliance on a chartered accountant's certificate and alleged cancellation of the export order was rejected because no contemporaneous proof was produced. As proof of export within the bond period was not furnished, the goods were treated as duty-liable. The limitation objection also failed, as the show cause notice issued under the bond-related procedure was not time-barred. en-us Tue, 27 Jul 2004 00:00:00 +0530 Wed, 06 Jun 2012 18:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116063 In a self-removal regime, the assessee's own RG-1, AR-4 and RT-12 records showing manufacture and clearance for export under bond were treated as material evidence, and the burden remained on the assessee to disprove duty liability. Belated reliance on a chartered accountant's certificate and alleged cancellation of the export order was rejected because no contemporaneous proof was produced. As proof of export within the bond period was not furnished, the goods were treated as duty-liable. The limitation objection also failed, as the show cause notice issued under the bond-related procedure was not time-barred. Case-Laws Central Excise Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116063