https://www.taxtmi.com/caselaws?id=122460 Rule 14A of the Central Excise Rules, 1944 was construed to allow an exporter to account for export goods to the satisfaction of the proper officer even without producing the endorsed quadruplicate invoice copy. The majority held that customs certification, transport documents, and bank evidence of receipt of export proceeds could establish actual export, and that the authorities erred by insisting on the invoice copy alone without examining the alternative material. On that basis, the duty demand and penalty were held not sustainable, while the dissent treated the prescribed invoice copies as a substantive requirement and found the other evidence insufficient. en-us Fri, 06 May 2005 00:00:00 +0530 Mon, 13 Aug 2012 18:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122460 Rule 14A of the Central Excise Rules, 1944 was construed to allow an exporter to account for export goods to the satisfaction of the proper officer even without producing the endorsed quadruplicate invoice copy. The majority held that customs certification, transport documents, and bank evidence of receipt of export proceeds could establish actual export, and that the authorities erred by insisting on the invoice copy alone without examining the alternative material. On that basis, the duty demand and penalty were held not sustainable, while the dissent treated the prescribed invoice copies as a substantive requirement and found the other evidence insufficient. Case-Laws Central Excise Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122460