https://www.taxtmi.com/caselaws?id=42154 Central excise duty demand based on alleged non-submission of proof of export could not stand where the export documents had already been furnished before the authorities. The Court held that the factual foundation for alleging breach of the export-bond conditions was ? Need English. Since the record and the Assistant Collector's own order showed production of the export documents, the premise of contravention was incorrect and the duty demand had no legal basis. Any delay issue did not alter this merits-based finding, and the demand with the affirming appellate order was quashed. en-us Fri, 08 Jan 1988 00:00:00 +0530 Wed, 09 Jun 2010 14:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42154 Central excise duty demand based on alleged non-submission of proof of export could not stand where the export documents had already been furnished before the authorities. The Court held that the factual foundation for alleging breach of the export-bond conditions was ? Need English. Since the record and the Assistant Collector's own order showed production of the export documents, the premise of contravention was incorrect and the duty demand had no legal basis. Any delay issue did not alter this merits-based finding, and the demand with the affirming appellate order was quashed. Case-Laws Central Excise Fri, 08 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42154