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2018 (2) TMI 533 - AT - Central ExciseProof of supply of goods to SEZ - Held that: - in accordance with the procedure in the special economic zone, the authorized officer had apparently dispatched the duly discharged ARE-1s to the jurisdictional range officer of the appellant. Accordingly, the proper course of action for the lower authorities should have been to ascertain the correct position from the range officer - matter restored to the original authority for proper ascertainment - appeal allowed by way of remand.
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