https://www.taxtmi.com/caselaws?id=151746 Unprocessed handwoven fabrics did not satisfy the description and conditions of Notification No. 7/2003-C.E., so the exemption was unavailable and had to be construed strictly. Where documentary evidence showed that goods were exported, duty could not be demanded on the exported quantity; the Original Authority was required to examine the statements and certificates produced, and the revenue could rebut them if incorrect. Relief was therefore confined to the quantity supported by export evidence, with duty confined to any balance quantity not established as exported. en-us Tue, 23 Jun 2009 00:00:00 +0530 Fri, 14 Jun 2013 16:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151746 Unprocessed handwoven fabrics did not satisfy the description and conditions of Notification No. 7/2003-C.E., so the exemption was unavailable and had to be construed strictly. Where documentary evidence showed that goods were exported, duty could not be demanded on the exported quantity; the Original Authority was required to examine the statements and certificates produced, and the revenue could rebut them if incorrect. Relief was therefore confined to the quantity supported by export evidence, with duty confined to any balance quantity not established as exported. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151746