https://www.taxtmi.com/caselaws?id=190289 The Tribunal upheld the Commissioner (Appeals) decision in a case concerning the alleged non-filing of Form ARE-2 for exported garments under a specific notification. It was found that despite the non-filing of the form, the respondents complied with all other requirements and used duty-free inputs in the exported goods, supported by various evidence. The Tribunal emphasized the necessity of tangible evidence and strict interpretation of exemption conditions, ultimately rejecting the Revenue's appeal due to the respondents' substantial compliance with the notification requirements. en-us Mon, 19 Jan 2015 00:00:00 +0530 Sat, 11 Feb 2017 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190289 The Tribunal upheld the Commissioner (Appeals) decision in a case concerning the alleged non-filing of Form ARE-2 for exported garments under a specific notification. It was found that despite the non-filing of the form, the respondents complied with all other requirements and used duty-free inputs in the exported goods, supported by various evidence. The Tribunal emphasized the necessity of tangible evidence and strict interpretation of exemption conditions, ultimately rejecting the Revenue's appeal due to the respondents' substantial compliance with the notification requirements. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190289