https://www.taxtmi.com/caselaws?id=246384 Packing materials procured duty-free under Notification No. 43/2001-C.E. (N.T.) for export-related use under advance licences were alleged by the Revenue to be ineligible because the appellant also claimed benefit of the customs notification for imported inputs. The Tribunal treated any breach of the customs notification as ordinarily affecting customs duty on the imported materials, not the domestically procured packing materials, and on that prima facie basis found sufficient grounds for interim protection. Relying on an earlier stay order, it granted waiver of pre-deposit and stayed recovery of the demanded duty and penalty. en-us Wed, 15 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246384 Packing materials procured duty-free under Notification No. 43/2001-C.E. (N.T.) for export-related use under advance licences were alleged by the Revenue to be ineligible because the appellant also claimed benefit of the customs notification for imported inputs. The Tribunal treated any breach of the customs notification as ordinarily affecting customs duty on the imported materials, not the domestically procured packing materials, and on that prima facie basis found sufficient grounds for interim protection. Relying on an earlier stay order, it granted waiver of pre-deposit and stayed recovery of the demanded duty and penalty. Case-Laws Central Excise Wed, 15 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246384