https://www.taxtmi.com/caselaws?id=236623 Revenue must prove, with evidence, that seized yarn and grey fabrics originated from a functioning 100% EOU; mere non-debonding is insufficient, so duty cannot be fastened on that basis and the demand fails. A separate claim that the yarn was purchased stock required factual verification from the supplier and could not be finally decided without evidence, so that issue was remanded for fresh adjudication. The demand and related consequences on grey fabrics were set aside because no valid basis was shown to treat them as clandestine or duty-liable stock. en-us Fri, 16 Dec 2011 00:00:00 +0530 Tue, 03 Sep 2013 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236623 Revenue must prove, with evidence, that seized yarn and grey fabrics originated from a functioning 100% EOU; mere non-debonding is insufficient, so duty cannot be fastened on that basis and the demand fails. A separate claim that the yarn was purchased stock required factual verification from the supplier and could not be finally decided without evidence, so that issue was remanded for fresh adjudication. The demand and related consequences on grey fabrics were set aside because no valid basis was shown to treat them as clandestine or duty-liable stock. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236623