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2011 (6) TMI 557 - BOMBAY HIGH COURTDenial of export benefits - Petitioner exported goods purchased from a firm by the name of High Collection Texpin. - The supplier was found to be fictitious and non-existent - proprietor of the Petitioner admitted that he had purchased the goods through a broker and that he had never met the owner or representative of the supplier. There is a finding of fact that no excise duty had been paid on the exported goods - Held that:- Commissioner (Appeals) was justified in coming to the conclusion that the Petitioner was unable to establish the actual payment of the duty on the exported goods. Petitioner has despite the finding against him, been given the benefit of a waiver of the penalty imposed. - Petition is dismissed.
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