2000 (12) TMI 571 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the non-submission of proof of export of a consignment of processed fabrics. The appellant claimed that the goods were eventually exported in two consignments, but the lower authorities demanded duty as exports were not effected within six months. The Tribunal ruled that proof of export is not necessary if circumstantial evidence supports it. The case was remanded back for re-consideration by the original authority. The appeal was allowed for de novo adjudication.