https://www.taxtmi.com/caselaws?id=94856 Notification No. 49/94-CE allowed duty-free clearance of intermediate goods where the manufacturer held, applied for, or was permitted under the relevant advance licence framework to supply goods for an export-linked entitlement scheme. On the facts recorded, the exporter held advance licences, the supporting units were endorsed in the DEEC books by the licensing authority, the Central Excise authorities issued CT-2 certificates, and the removals were reflected in RT-12 returns. As there was no allegation of clandestine removal or misappropriation, the condition in the notification was treated as satisfied and the duty demand and penalties were held unsustainable. en-us Tue, 11 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94856 Notification No. 49/94-CE allowed duty-free clearance of intermediate goods where the manufacturer held, applied for, or was permitted under the relevant advance licence framework to supply goods for an export-linked entitlement scheme. On the facts recorded, the exporter held advance licences, the supporting units were endorsed in the DEEC books by the licensing authority, the Central Excise authorities issued CT-2 certificates, and the removals were reflected in RT-12 returns. As there was no allegation of clandestine removal or misappropriation, the condition in the notification was treated as satisfied and the duty demand and penalties were held unsustainable. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94856