https://www.taxtmi.com/caselaws?id=121612 A concessional duty notification conditioned on the use of duty-paid yarn could not be denied on the basis of assumption alone. The record did not show that the yarn procured from the market was non-duty paid, and the estimated evasion noted at seizure was insufficient to displace that position. In the absence of proof from the Department that the raw material was non-duty paid, the reduced duty demand was properly sustained, and the corresponding reduction in redemption fine and penalty also stood supported by the record. en-us Tue, 22 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121612 A concessional duty notification conditioned on the use of duty-paid yarn could not be denied on the basis of assumption alone. The record did not show that the yarn procured from the market was non-duty paid, and the estimated evasion noted at seizure was insufficient to displace that position. In the absence of proof from the Department that the raw material was non-duty paid, the reduced duty demand was properly sustained, and the corresponding reduction in redemption fine and penalty also stood supported by the record. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121612