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2001 (3) TMI 124 - CGOVT - Central ExciseExtract: .......ssel mentioned in the shipping bill, and allow the rebate under Rule 13 in accordance to law. 6.As regards imposition of penalty, as the applicants could not produce the proof of export by way of the original AR 4 bearing the Customs endorsement, it cannot be assailed. 7.The impugned Order-in-Appeal is modified in terms of para 5 supra. So ordered.
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