https://www.taxtmi.com/caselaws?id=375801 H Forms alone were not sufficient to establish export of goods cleared under Rule 56B where the assessee could not produce contemporaneous supporting export documents such as shipping bills or bill of lading to correlate the clearances with the alleged exports. The Tribunal held that the circular-based relaxation was a concession confined to fully exempted units and could not be applied as a general rule. Because the appellant also failed to produce H Forms for all clearances, the claimed export was not proved on the facts, and the demand and penalty were sustained. en-us Fri, 01 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375801 H Forms alone were not sufficient to establish export of goods cleared under Rule 56B where the assessee could not produce contemporaneous supporting export documents such as shipping bills or bill of lading to correlate the clearances with the alleged exports. The Tribunal held that the circular-based relaxation was a concession confined to fully exempted units and could not be applied as a general rule. Because the appellant also failed to produce H Forms for all clearances, the claimed export was not proved on the facts, and the demand and penalty were sustained. Case-Laws Central Excise Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375801