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2014 (5) TMI 638 - HC - Central ExciseProof of export - assessee has failed to submit original and duplicate copy in respect of ARE-1 No. 1/04-05, Shipping Bill and Bill of Lading, with due endorsement from the Customs Authorities and in respect of ARE-1 No. 2/04-05, did not submit the shipping bill - Whether the Department is bound to accept Shipping Bill and Bill of Lading without verifying its corroborative value for purposes of ascertaining whether the goods in question have been exported - Held that:- The material on record would clearly show that the fact that the assessee has produced attested copy of the shipping bill is not in dispute. In view of the Circular No. 527/23/2000-CX., dated 1-5-2000, it is clear that production of attested copy clearly indicating the name of the person signing it would itself be proof of export of goods. It is well settled that Circulars issued by the revenue is binding on the department and therefore the order of the Tribunal holding that production of the attested copy of the shipping bill is sufficient to prove the export of goods in view of Circular No. 527/23/2000-CX., dated 1-5-2000 referred to above is justified - Decided against Revenue.
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