https://www.taxtmi.com/caselaws?id=120974 The Tribunal set aside the duty demand confirmation under Section 3(1) of the Central Excise Act, 1944, against M/s National Impex due to lack of proof of export for goods covered by ARE-1s. The Tribunal remanded the matter for fresh adjudication, considering the applicability of the exemption under Notification No. 124/84-C.E. The Tribunal found that the adjudicating authority had not properly considered the exemption plea, leading to the decision to allow the appeals by way of remand for further examination without expressing any views on the case's merits. en-us Tue, 20 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120974 The Tribunal set aside the duty demand confirmation under Section 3(1) of the Central Excise Act, 1944, against M/s National Impex due to lack of proof of export for goods covered by ARE-1s. The Tribunal remanded the matter for fresh adjudication, considering the applicability of the exemption under Notification No. 124/84-C.E. The Tribunal found that the adjudicating authority had not properly considered the exemption plea, leading to the decision to allow the appeals by way of remand for further examination without expressing any views on the case's merits. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120974