https://www.taxtmi.com/caselaws?id=266427 The Tribunal set aside the duty demand on allegedly diverted goods cleared for export under ARE-1, ruling in favor of the appellant. Despite discrepancies and delays in informing the department, the Tribunal found the duty demand unjustified as the goods were returned to the factory. The appellant's failure to produce original ARE-1 copies and the dispute over matching goods did not provide sufficient evidence for the duty demand. The appeal was allowed based on the lack of concrete proof of diversion, leading to the Tribunal overturning the impugned order. en-us Tue, 23 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266427 The Tribunal set aside the duty demand on allegedly diverted goods cleared for export under ARE-1, ruling in favor of the appellant. Despite discrepancies and delays in informing the department, the Tribunal found the duty demand unjustified as the goods were returned to the factory. The appellant's failure to produce original ARE-1 copies and the dispute over matching goods did not provide sufficient evidence for the duty demand. The appeal was allowed based on the lack of concrete proof of diversion, leading to the Tribunal overturning the impugned order. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266427