https://www.taxtmi.com/caselaws?id=123467 Duty demand on exported excisable goods was not sustainable where the exporter was an SSI unit exporting within the exemption limit and the export was supported by invoices, packing list, shipping bills, bill of lading and a bank certificate of export realisation. The documentary evidence of export was not disputed, and the Tribunal accepted the view that such SSI exporters were not required to execute a LUT/Bond or follow the ARE-1 procedure. Relying on prior Tribunal precedent and the Board circular, the demand was set aside. en-us Wed, 26 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 13:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123467 Duty demand on exported excisable goods was not sustainable where the exporter was an SSI unit exporting within the exemption limit and the export was supported by invoices, packing list, shipping bills, bill of lading and a bank certificate of export realisation. The documentary evidence of export was not disputed, and the Tribunal accepted the view that such SSI exporters were not required to execute a LUT/Bond or follow the ARE-1 procedure. Relying on prior Tribunal precedent and the Board circular, the demand was set aside. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123467