2013 (9) TMI 980

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..... hich prima facie proves that goods were exported out of the country. The appellant's negligence, in pursuing its case before the appellate authority as well as the Tribunal, would generally disentitle it to relief but as we are prima facie satisfied about the correctness of form H, set aside orders passed by the DETC as well as the Tribunal and restore the appeal to the office of the DETC for .....

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..... evant declaration in form H before the appellate authority or the Tribunal, but as form H clearly evidences a bona fide export transaction, the matter may be remitted to the Joint Director (Enforcement)-cum-Deputy Excise and Taxation Commissioner, Ferozepur, H. Q. at Bathinda (hereinafter referred to as the DETC ), to consider the appeal on the merits. The counsel for the State of Punjab submi .....

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..... as well as the Tribunal, would generally disentitle it to relief but as we are prima facie satisfied about the correctness of form H, set aside orders passed by the DETC as well as the Tribunal and restore the appeal to the office of the DETC for adjudication afresh with respect to form H relied by the appellant before this court. It is made clear that the appellant would be required to prove form .....

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