https://www.taxtmi.com/caselaws?id=119265 Clearance of cotton yarn under a notification-based procedure for conversion into fabrics and export required fresh factual examination because the record had not properly verified compliance with Notification No. 43/2001 and the CT-1 route claimed by the appellant. The appellate observation sustaining penalty under Section 11AC was also unsustainable where no such penalty had been proposed in the show cause notice and none had been imposed by the original authority. The impugned order was set aside and the matter remanded for de novo adjudication with an opportunity of hearing. en-us Thu, 20 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 10:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119265 Clearance of cotton yarn under a notification-based procedure for conversion into fabrics and export required fresh factual examination because the record had not properly verified compliance with Notification No. 43/2001 and the CT-1 route claimed by the appellant. The appellate observation sustaining penalty under Section 11AC was also unsustainable where no such penalty had been proposed in the show cause notice and none had been imposed by the original authority. The impugned order was set aside and the matter remanded for de novo adjudication with an opportunity of hearing. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119265