https://www.taxtmi.com/caselaws?id=247711 A binding departmental circular can treat a duly attested copy of the shipping bill, bearing the signatory's name, as sufficient proof of export, and the department cannot insist on further corroborative evidence contrary to that circular. The Tribunal correctly relied on the circular in holding that export stood proved on the basis of the attested shipping bill copy, so the revenue's challenge on the question of law failed. en-us Thu, 04 Aug 2011 00:00:00 +0530 Tue, 20 May 2014 18:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247711 A binding departmental circular can treat a duly attested copy of the shipping bill, bearing the signatory's name, as sufficient proof of export, and the department cannot insist on further corroborative evidence contrary to that circular. The Tribunal correctly relied on the circular in holding that export stood proved on the basis of the attested shipping bill copy, so the revenue's challenge on the question of law failed. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247711