Court Dismisses Petition: Assessee Must Prove Export Claims for Excise Duty Exemption u/r 19.

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....Proof of Export - incompatibility in description - Challenge to show cause notice - it was open for the assesse to produce relevant records, documents and other evidence to substantiate its plea of export of goods manufactured by it, making those worthy of the exemption from payment of central excise duty as envisioned by Rule 19 of the Rules - writ petition dismissed - HC....