Revision plea rejected for lack of proof linking goods cleared & exported. Authority rightly dismissed petitioner's certificate. Petition meritless.

Petitioner's revision application u/s 35EE of Central Excise Act against Commissioner (Appeals) order rejecting benefit of export under LUT was dismissed. Petitioner failed to prove nexus between goods cleared and goods exported by another entity. Authority rightly rejected certificate relied upon by petitioner to justify discrepancies. Petition lacked merit. .....

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