https://www.taxtmi.com/caselaws?id=787981 A demand of excise duty, interest and penalty could not be sustained where the assessee produced shipping bills, ARE-1 forms, bank realization certificates and other export documents showing actual export, and the adjudicating authority failed to examine that evidence properly. Incomplete certification in Part-B of the ARE-1 forms, by itself, was insufficient to reject the export claim when the documentary particulars tallied. The impugned order was therefore set aside for fresh adjudication, and the matter was remanded for reconsideration after examining all evidence and granting a hearing in accordance with law and natural justice. en-us Tue, 13 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787981 A demand of excise duty, interest and penalty could not be sustained where the assessee produced shipping bills, ARE-1 forms, bank realization certificates and other export documents showing actual export, and the adjudicating authority failed to examine that evidence properly. Incomplete certification in Part-B of the ARE-1 forms, by itself, was insufficient to reject the export claim when the documentary particulars tallied. The impugned order was therefore set aside for fresh adjudication, and the matter was remanded for reconsideration after examining all evidence and granting a hearing in accordance with law and natural justice. Case-Laws Central Excise Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787981