https://www.taxtmi.com/caselaws?id=2621 The Tribunal upheld the Commissioner's findings that the respondents had sufficient stock to fulfill the export obligation and that the JDGFT's certification was valid. The Tribunal dismissed the Revenue's appeal, sustaining the order of the Commissioner and vacating the demand for duty and penalties. The decision emphasized that there was no evidence of physical diversion of raw materials for purposes other than fulfilling the export obligation under the VABAL. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2621 The Tribunal upheld the Commissioner's findings that the respondents had sufficient stock to fulfill the export obligation and that the JDGFT's certification was valid. The Tribunal dismissed the Revenue's appeal, sustaining the order of the Commissioner and vacating the demand for duty and penalties. The decision emphasized that there was no evidence of physical diversion of raw materials for purposes other than fulfilling the export obligation under the VABAL. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2621