https://www.taxtmi.com/caselaws?id=123623 Warehoused excisable goods did not attract immediate duty merely because the warehousing facility was withdrawn, where the stock was later cleared to an export-oriented unit under an applicable exemption notification. CESTAT applied its earlier coordinate Bench view that a general exemption cannot be denied simply because the goods had previously remained in bond, and treated the case as covered by that principle. On that basis, the demand, interest and penalty were held unsustainable. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 20 Sep 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123623 Warehoused excisable goods did not attract immediate duty merely because the warehousing facility was withdrawn, where the stock was later cleared to an export-oriented unit under an applicable exemption notification. CESTAT applied its earlier coordinate Bench view that a general exemption cannot be denied simply because the goods had previously remained in bond, and treated the case as covered by that principle. On that basis, the demand, interest and penalty were held unsustainable. Case-Laws Central Excise Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123623