https://www.taxtmi.com/caselaws?id=759410 The Gujarat HC dismissed petitions challenging rejection of export rebate claims and penalty imposition under Section 11AC of Central Excise Act, 1944. Investigation revealed petitioners filed rebate claims using forged documents including shipping bills and Form ARE-I. The court upheld concurrent findings of three lower authorities that petitioners committed fraud by forging mandatory export documents. Regarding limitation, the court held that show-cause notice issued in 2014 was within prescribed five-year period as original documents were with Sessions Court until 2014 for police investigation. The HC found no merit in petitions and dismissed them under Article 227. en-us Wed, 11 Sep 2024 00:00:00 +0530 Wed, 06 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759410 The Gujarat HC dismissed petitions challenging rejection of export rebate claims and penalty imposition under Section 11AC of Central Excise Act, 1944. Investigation revealed petitioners filed rebate claims using forged documents including shipping bills and Form ARE-I. The court upheld concurrent findings of three lower authorities that petitioners committed fraud by forging mandatory export documents. Regarding limitation, the court held that show-cause notice issued in 2014 was within prescribed five-year period as original documents were with Sessions Court until 2014 for police investigation. The HC found no merit in petitions and dismissed them under Article 227. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759410