https://www.taxtmi.com/caselaws?id=108001 Duty-free input procurement was available where made-up textile articles were exported directly from the manufacturer's factory through merchant-exporters, and the export was duly proved. The Ministry's clarification covered this factual situation and confirmed that procurement without payment of duty was admissible in such direct-export cases. The adjudicating authority was therefore expected to apply the clarification; the contrary confirmation of duty demand and equal penalty was unsupported. On that basis, the assessee was held entitled to the benefit of Notification No. 43/2001-C.E. (N.T.), and the demand and penalty could not be sustained. en-us Tue, 23 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108001 Duty-free input procurement was available where made-up textile articles were exported directly from the manufacturer's factory through merchant-exporters, and the export was duly proved. The Ministry's clarification covered this factual situation and confirmed that procurement without payment of duty was admissible in such direct-export cases. The adjudicating authority was therefore expected to apply the clarification; the contrary confirmation of duty demand and equal penalty was unsupported. On that basis, the assessee was held entitled to the benefit of Notification No. 43/2001-C.E. (N.T.), and the demand and penalty could not be sustained. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108001