https://www.taxtmi.com/forum/issue?id=1561 Liability for penalty depends on whether the taxpayer or the department failed to produce or transmit export documentation: the taxpayer submitted export proof to the office having jurisdiction over its premises, but the department failed to forward the triplicate ARE 1 to the CT 1 issuing authority, preventing timely proof of export. Departmental non transmission alone should not attract penalty on the taxpayer, whereas any default by the taxpayer in submitting required documents can result in a demand for duty. en-us Mon, 26 Oct 2009 14:58:51 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1561 Liability for penalty depends on whether the taxpayer or the department failed to produce or transmit export documentation: the taxpayer submitted export proof to the office having jurisdiction over its premises, but the department failed to forward the triplicate ARE 1 to the CT 1 issuing authority, preventing timely proof of export. Departmental non transmission alone should not attract penalty on the taxpayer, whereas any default by the taxpayer in submitting required documents can result in a demand for duty. Discussion-Forum Central Excise Mon, 26 Oct 2009 14:58:51 +0530 https://www.taxtmi.com/forum/issue?id=1561