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2016 (4) TMI 981 - KERALA HIGH COURTDemand of duty and imposition of penalty - Violation of provisions of Rules 13 and 14 of the Central Excise Rules, 1944 - Failure to produce the proof of export within six months from the date of exportation in terms of Rule 14A - Held that:- the assessee made very persuasive submissions on the basis of the question of burden of proof and the impropriety in calling upon the assessee to prove the negatives regarding the export that was covered by the documents, it is seen that a different conclusion could not have been arrived at by the authorities below on the basis of the materials on record. The version of the assessee was one which fundamentally stared at its non-managerial process. That by itself was insufficient to discharge the burden to show the reason for non-utilisation of documents relating to excise formalities, particularly when much before the show cause notice, there was no action taken by the assessee to inform the concerned authorities regarding non-availing and non-utilisation of the result of the formalities carried forward in anticipation of the export. The adjudicating authority, the first appellate authority and the CESTAT having concluded as aforenoted on the basis of the materials on record, we do not find any substantial question of law or any other material on the basis of which we could, through an appeal under Section 35G of the Central Excise Act, interfere at the instance of the assessee. - Decided against the assessee
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