https://www.taxtmi.com/caselaws?id=264007 The Tribunal allowed the appellant's appeal in a case involving duty demand on the clearance of goods without warehousing certificates. The decision was based on the appellant's argument that the duty liability should fall on the recipient, an Export Oriented Unit (EOU), as per Rule 20 of the Central Excise Rules, 2002. The Tribunal considered correspondences, lack of evidence of diversion into the local market, and a precedent case to support its decision, setting aside the duty demand upheld by the Adjudicating Authority and Commissioner (Appeals). en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 15 Sep 2015 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264007 The Tribunal allowed the appellant's appeal in a case involving duty demand on the clearance of goods without warehousing certificates. The decision was based on the appellant's argument that the duty liability should fall on the recipient, an Export Oriented Unit (EOU), as per Rule 20 of the Central Excise Rules, 2002. The Tribunal considered correspondences, lack of evidence of diversion into the local market, and a precedent case to support its decision, setting aside the duty demand upheld by the Adjudicating Authority and Commissioner (Appeals). Case-Laws Central Excise Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264007