https://www.taxtmi.com/caselaws?id=121545 The Tribunal dismissed the Revenue's appeal alleging contravention of section 11D of the Central Excise Act by the respondents. It was found that duty recovery evidence was lacking on the invoices, leading to the rejection of the demand. The Tribunal clarified that duty liability rested with the exporter and not the respondents, emphasizing the need for clear evidence of duty recovery on invoices for exported goods. Proper documentation and adherence to legal provisions were highlighted as crucial in determining duty liabilities for exporters and manufacturers involved in the export process. en-us Tue, 10 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 14:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121545 The Tribunal dismissed the Revenue's appeal alleging contravention of section 11D of the Central Excise Act by the respondents. It was found that duty recovery evidence was lacking on the invoices, leading to the rejection of the demand. The Tribunal clarified that duty liability rested with the exporter and not the respondents, emphasizing the need for clear evidence of duty recovery on invoices for exported goods. Proper documentation and adherence to legal provisions were highlighted as crucial in determining duty liabilities for exporters and manufacturers involved in the export process. Case-Laws Central Excise Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121545