https://www.taxtmi.com/caselaws?id=123858 The Tribunal dismissed the Department's appeal and upheld the Commissioner (Appeals)'s decision in favor of the appellants, a 100% EOU engaged in manufacturing grey fabrics. The Commissioner (Appeals) set aside the original authority's order concerning excess raw materials found at the appellant unit, emphasizing the entitlement of a 100% EOU to duty-free procurement of raw materials. The Tribunal concurred with the Commissioner's findings, highlighting the lack of evidence of illicit procurement or intent to conceal, and accepted the appellant's explanation of an accounting error for the excess raw materials, leading to the dismissal of the Department's appeal. en-us Fri, 06 Jul 2007 00:00:00 +0530 Fri, 21 Sep 2012 12:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123858 The Tribunal dismissed the Department's appeal and upheld the Commissioner (Appeals)'s decision in favor of the appellants, a 100% EOU engaged in manufacturing grey fabrics. The Commissioner (Appeals) set aside the original authority's order concerning excess raw materials found at the appellant unit, emphasizing the entitlement of a 100% EOU to duty-free procurement of raw materials. The Tribunal concurred with the Commissioner's findings, highlighting the lack of evidence of illicit procurement or intent to conceal, and accepted the appellant's explanation of an accounting error for the excess raw materials, leading to the dismissal of the Department's appeal. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123858