https://www.taxtmi.com/caselaws?id=264158 The applicability of duty-free clearance under Rule 19 and Notification No. 43/2001-CE (NT) depended on whether the assessee had obtained valid permission from the jurisdictional Assistant Commissioner for yarn removal without payment of duty. The Tribunal proceeded on an assumed permission, but the Revenue disputed that factual foundation and the record did not show a clear finding on the authenticity or legal effect of the letter relied upon by the assessee. Because entitlement to the notification benefit turned on that disputed issue, the matter had to be re-examined. The case was remanded to the Tribunal for a fresh decision on permission and consequent duty liability. en-us Thu, 11 Jun 2015 00:00:00 +0530 Fri, 09 Oct 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264158 The applicability of duty-free clearance under Rule 19 and Notification No. 43/2001-CE (NT) depended on whether the assessee had obtained valid permission from the jurisdictional Assistant Commissioner for yarn removal without payment of duty. The Tribunal proceeded on an assumed permission, but the Revenue disputed that factual foundation and the record did not show a clear finding on the authenticity or legal effect of the letter relied upon by the assessee. Because entitlement to the notification benefit turned on that disputed issue, the matter had to be re-examined. The case was remanded to the Tribunal for a fresh decision on permission and consequent duty liability. Case-Laws Central Excise Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264158