https://www.taxtmi.com/caselaws?id=116851 Duty and penalty could not be sustained where goods cleared under bond to another 100% EOU were established as exported on appellate record verification. The appellate authority could accept export-related documents already within the department's control, and the objection that they were not produced before the original adjudicating authority was rejected. Once the fact of export was not in dispute, the foundation for confirming duty disappeared. The duty demand and corresponding penalty were therefore held not sustainable, subject only to the limited shortage addition already sustained by the lower appellate authority. en-us Fri, 25 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116851 Duty and penalty could not be sustained where goods cleared under bond to another 100% EOU were established as exported on appellate record verification. The appellate authority could accept export-related documents already within the department's control, and the objection that they were not produced before the original adjudicating authority was rejected. Once the fact of export was not in dispute, the foundation for confirming duty disappeared. The duty demand and corresponding penalty were therefore held not sustainable, subject only to the limited shortage addition already sustained by the lower appellate authority. Case-Laws Central Excise Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116851