https://www.taxtmi.com/caselaws?id=391023 Export clearances under Rule 13 of the Central Excise Rules, 1944 and Rule 19 of the Central Excise Rules, 2001, read with Notification No. 42/2001-CE (N.T.), required strict compliance with the prescribed conditions and proof of export to the satisfaction of the bond-accepting authority. On discrepancies in shipping documents, dates, destinations and quantities in Annexures B and C, the duty demand was sustained. For Annexure A, non-production of original and duplicate ARE-1 copies was not treated as conclusive by itself, and the matter was remanded for fresh consideration on the basis of other available evidence. The penalty was also set aside for redetermination after the remand. en-us Tue, 14 Jan 2020 00:00:00 +0530 Fri, 17 Jan 2020 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391023 Export clearances under Rule 13 of the Central Excise Rules, 1944 and Rule 19 of the Central Excise Rules, 2001, read with Notification No. 42/2001-CE (N.T.), required strict compliance with the prescribed conditions and proof of export to the satisfaction of the bond-accepting authority. On discrepancies in shipping documents, dates, destinations and quantities in Annexures B and C, the duty demand was sustained. For Annexure A, non-production of original and duplicate ARE-1 copies was not treated as conclusive by itself, and the matter was remanded for fresh consideration on the basis of other available evidence. The penalty was also set aside for redetermination after the remand. Case-Laws Central Excise Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391023