https://www.taxtmi.com/caselaws?id=91761 The Appellate Tribunal upheld the Collector's decision in a case involving misdeclaration of raw materials under the DEEC Scheme. The Tribunal considered the completion of export obligations and foreign exchange remittances, dismissing the Department's appeal based on insufficient evidence to penalize the respondent for suspected waste fiber usage. The judgment emphasized the challenges in analyzing fiber composition test results over time and underscored the significance of fulfilling export obligations under export promotion schemes. en-us Wed, 07 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91761 The Appellate Tribunal upheld the Collector's decision in a case involving misdeclaration of raw materials under the DEEC Scheme. The Tribunal considered the completion of export obligations and foreign exchange remittances, dismissing the Department's appeal based on insufficient evidence to penalize the respondent for suspected waste fiber usage. The judgment emphasized the challenges in analyzing fiber composition test results over time and underscored the significance of fulfilling export obligations under export promotion schemes. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91761