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    <title>2016 (4) TMI 981 - KERALA HIGH COURT</title>
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    <description>Export-related excise relief could not be claimed where the assessee failed to produce proof of export required under the Central Excise Rules and had not promptly informed the department that the export formalities were not being used. The concurrent findings of the authorities and the tribunal were treated as factual findings not shown to be perverse or unsupported by the record. On that basis, the High Court held that no substantial question of law arose for interference under section 35G of the Central Excise Act, 1944, and the demand and penalty remained undisturbed.</description>
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      <description>Export-related excise relief could not be claimed where the assessee failed to produce proof of export required under the Central Excise Rules and had not promptly informed the department that the export formalities were not being used. The concurrent findings of the authorities and the tribunal were treated as factual findings not shown to be perverse or unsupported by the record. On that basis, the High Court held that no substantial question of law arose for interference under section 35G of the Central Excise Act, 1944, and the demand and penalty remained undisturbed.</description>
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