https://www.taxtmi.com/caselaws?id=153654 Exemption under Notification No. 1/95-C.E. was denied where goods cleared without payment of duty for supply to a 100% export oriented unit were destroyed in transit and never reached the destination. The notification required the manufacturer to pay duty if the rewarehousing certificate was not received within 90 days from removal, and that condition was not satisfied. As the exemption condition failed, the duty demand was upheld and the assessee was not entitled to retain the benefit of the notification. en-us Mon, 03 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 14:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153654 Exemption under Notification No. 1/95-C.E. was denied where goods cleared without payment of duty for supply to a 100% export oriented unit were destroyed in transit and never reached the destination. The notification required the manufacturer to pay duty if the rewarehousing certificate was not received within 90 days from removal, and that condition was not satisfied. As the exemption condition failed, the duty demand was upheld and the assessee was not entitled to retain the benefit of the notification. Case-Laws Central Excise Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153654