https://www.taxtmi.com/caselaws?id=766991 The CESTAT New Delhi dismissed the appeal where the appellant removed excisable goods without duty payment under Excise Rule 19 using CT-1 certificates and ARE-1 forms, claiming export exemption. However, the appellant failed to provide required documentation including original ARE-1 copies, shipping bills, and bills of lading. The tribunal found the appellant had not actually exported the goods but sold them domestically to another party. Since there was no evidence of actual export as required under the notification and rules, the demand for duty, interest, and penalties was sustained. en-us Tue, 04 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766991 The CESTAT New Delhi dismissed the appeal where the appellant removed excisable goods without duty payment under Excise Rule 19 using CT-1 certificates and ARE-1 forms, claiming export exemption. However, the appellant failed to provide required documentation including original ARE-1 copies, shipping bills, and bills of lading. The tribunal found the appellant had not actually exported the goods but sold them domestically to another party. Since there was no evidence of actual export as required under the notification and rules, the demand for duty, interest, and penalties was sustained. Case-Laws Central Excise Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766991