https://www.taxtmi.com/caselaws?id=49065 For rebate claims on tea purchased in auctions and exported as blended tea, proof of duty payment need not be confined to original gate passes where the notification scheme, read with clarificatory notifications and trade notice, recognises broker certificates and related auction documents. Subsidiary documentary evidence can therefore satisfy the condition of payment of duty after 9-9-1986. Gate passes were not mandatory as the sole mode of proof in auction purchases, and rebate claims had to be examined without insisting on them as indispensable documents. en-us Thu, 21 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49065 For rebate claims on tea purchased in auctions and exported as blended tea, proof of duty payment need not be confined to original gate passes where the notification scheme, read with clarificatory notifications and trade notice, recognises broker certificates and related auction documents. Subsidiary documentary evidence can therefore satisfy the condition of payment of duty after 9-9-1986. Gate passes were not mandatory as the sole mode of proof in auction purchases, and rebate claims had to be examined without insisting on them as indispensable documents. Case-Laws Central Excise Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49065