https://www.taxtmi.com/caselaws?id=244857 The Tribunal held in favor of the appellant, a 100% EOU, in an appeal against confirmed demands for missing re-warehousing certificate. Relying on the precedent set in Skyron Overseas case, it was established that duty liability does not fall on the consignor if no evidence of diversion exists. As the goods were not supplied to another EOU, the appellant was absolved of duty payment. The impugned order was set aside, and the appeal was allowed with any consequential relief, with the stay petition disposed of accordingly. en-us Fri, 10 Jan 2014 00:00:00 +0530 Tue, 11 Mar 2014 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244857 The Tribunal held in favor of the appellant, a 100% EOU, in an appeal against confirmed demands for missing re-warehousing certificate. Relying on the precedent set in Skyron Overseas case, it was established that duty liability does not fall on the consignor if no evidence of diversion exists. As the goods were not supplied to another EOU, the appellant was absolved of duty payment. The impugned order was set aside, and the appeal was allowed with any consequential relief, with the stay petition disposed of accordingly. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244857