https://www.taxtmi.com/caselaws?id=4535 Discharge certificates issued by an export agency were treated as valid evidence of compliance where the appellants remitted the agency's loss arising from domestic sale of export quota sugar. The tribunal noted that the statutory scheme under the Sugar Export Promotion Act, 1958 allowed the agency to regulate export quota, require delivery from factories, and in appropriate cases permit domestic sale or adjust the export arrangement. Contemporaneous correspondence and the agency's own confirmation supported the certificates as official acts under the scheme. On those facts, the export quota obligation was found to have been discharged, so no failure to deliver quota sugar existed to justify additional excise duty or connected penalties. en-us Wed, 23 Jan 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4535 Discharge certificates issued by an export agency were treated as valid evidence of compliance where the appellants remitted the agency's loss arising from domestic sale of export quota sugar. The tribunal noted that the statutory scheme under the Sugar Export Promotion Act, 1958 allowed the agency to regulate export quota, require delivery from factories, and in appropriate cases permit domestic sale or adjust the export arrangement. Contemporaneous correspondence and the agency's own confirmation supported the certificates as official acts under the scheme. On those facts, the export quota obligation was found to have been discharged, so no failure to deliver quota sugar existed to justify additional excise duty or connected penalties. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4535