https://www.taxtmi.com/caselaws?id=155549 Duty demand and penalty based on alleged false export documents could not be sustained because the Department failed to prove, with supporting evidence, that the documents used to obtain proof of export admittance certificate were fake or fabricated. A new contention advanced at hearing could not replace the factual basis required in the show-cause notice or adjudication order. In the absence of proof of bogus export documents, the allegation of non-export also failed, and the Revenue's appeals were dismissed, leaving the setting aside of duty and penalties undisturbed. en-us Fri, 18 Sep 2009 00:00:00 +0530 Thu, 05 Sep 2013 14:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155549 Duty demand and penalty based on alleged false export documents could not be sustained because the Department failed to prove, with supporting evidence, that the documents used to obtain proof of export admittance certificate were fake or fabricated. A new contention advanced at hearing could not replace the factual basis required in the show-cause notice or adjudication order. In the absence of proof of bogus export documents, the allegation of non-export also failed, and the Revenue's appeals were dismissed, leaving the setting aside of duty and penalties undisturbed. Case-Laws Central Excise Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155549