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2013 (9) TMI 980 - PUNJAB AND HARYANA HIGH COURTWhether the appellate authority and the Tribunal have committed any error in dismissing the appeal filed by the appellant - Held that:- Appellate authority and the Tribunal have not committed any error, cannot but ignore the fact that the appellant is in possession of form H which 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 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 H by adducing such supporting evidence as may be in possession of the appellant - Decided in favour of assessee.
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