https://www.taxtmi.com/caselaws?id=76869 The High Court upheld the decision of the Appellate Tribunal, dismissing the Revenue's appeal. The Tribunal found that the respondent maintained separate accounts and there was no evidence of imported raw material used in goods sold in the Domestic Tariff Area. The Court noted the lack of conclusive proof supporting the Revenue's claims and concluded that the duty liability under a specific notification was not applicable. The appeal was dismissed as both questions of law were decided in favor of the respondent. en-us Mon, 08 Feb 2010 00:00:00 +0530 Sat, 24 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76869 The High Court upheld the decision of the Appellate Tribunal, dismissing the Revenue's appeal. The Tribunal found that the respondent maintained separate accounts and there was no evidence of imported raw material used in goods sold in the Domestic Tariff Area. The Court noted the lack of conclusive proof supporting the Revenue's claims and concluded that the duty liability under a specific notification was not applicable. The appeal was dismissed as both questions of law were decided in favor of the respondent. Case-Laws Central Excise Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76869