https://www.taxtmi.com/caselaws?id=177956 The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellant for the period without the warehousing facility. The benefit of specific notifications was not extended, but the Tribunal ruled in favor of the appellant citing previous decisions by the Hon'ble Gujarat High Court and other Tribunals, making the demand unsustainable for goods cleared to Indian Navy and 100% EOU. The valuation and shortage issues were not quantified, leading to a remand back to the adjudicating authority for further assessment, including the penalty issue. The appeals were disposed of accordingly. en-us Thu, 26 Apr 2012 00:00:00 +0530 Fri, 22 Jan 2016 17:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177956 The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellant for the period without the warehousing facility. The benefit of specific notifications was not extended, but the Tribunal ruled in favor of the appellant citing previous decisions by the Hon'ble Gujarat High Court and other Tribunals, making the demand unsustainable for goods cleared to Indian Navy and 100% EOU. The valuation and shortage issues were not quantified, leading to a remand back to the adjudicating authority for further assessment, including the penalty issue. The appeals were disposed of accordingly. Case-Laws Central Excise Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177956