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2008 (12) TMI 111 - AT - Central ExciseRespondent-manufacturer cleared the goods for export through merchant-manufacturers, against ARE-2 - proof of export was not produced within 6 months from date of clearance – neither respondent was a party to the fact of non-export by merchant-exporter not he acted in a mala fide manner to avail the benefit - there being no dispute about the genuineness of ARE 2, failure on the part of merchant-exporter would not invite any penal action against the respondent-manufacturer
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