https://www.taxtmi.com/caselaws?id=214453 Strict non-compliance with the procedure for removing duty-free imported goods from a 100% EOU to a sister concern did not, on the facts shown, justify sustaining duty demand and allied penalties where the records supported supervised movement, receipt back of processed goods and exports, and the alleged lapse was treated as procedural. The absence of independent evidence of diversion or local sale was decisive, and the Revenue's case failed because verification based on available records did not establish misuse of the imported goods in the domestic market. en-us Tue, 27 Sep 2011 00:00:00 +0530 Mon, 02 Jul 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214453 Strict non-compliance with the procedure for removing duty-free imported goods from a 100% EOU to a sister concern did not, on the facts shown, justify sustaining duty demand and allied penalties where the records supported supervised movement, receipt back of processed goods and exports, and the alleged lapse was treated as procedural. The absence of independent evidence of diversion or local sale was decisive, and the Revenue's case failed because verification based on available records did not establish misuse of the imported goods in the domestic market. Case-Laws Central Excise Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214453