TaxTMI 
TaxTMI 
2016 (8) TMI 703
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....oner is praying for quashment of the order passed in revision application on 20th December, 2010, thereby confirming the order passed by the Commissioner (Appeals) Central Excise and Customs, Aurangabad under the policy framed by the Excise Department. In order to avail the benefits of Notification No. 42/2001, the goods shall have to be exported within six months from the date on which those were....
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....edit is again taken by the petitioner after furnishing proof of export. It is not a matter of dispute that the petitioner has exported the goods within a period of six months from the date of production and as such, under the policy of the Government, it is entitled for exemption. It is the contention of the Revenue that since the petitioner has failed to submit a proof of the export, the Revenue ....
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....ed to submit the same. Unless proof of export is submitted, it would not be possible for the authority to come to the conclusion about the payment of duty and export having taken place within six months. Proof of export has to be to the satisfaction of the authority. The condition of satisfaction of the authority regarding the proof of export is mandated in the undertaking prescribed and submitted....