https://www.taxtmi.com/caselaws?id=2764 CESTAT held that duty-free clearance of excisable goods to a 100% EOU under Notification No. 1/95-C.E. depended on strict compliance with the prescribed procedure, including proof of receipt through a re-warehousing certificate. As the certificate was not produced, the supplier failed to establish fulfilment of the exemption conditions, so the duty demand was sustained. The Tribunal also found no mala fide on the record; accordingly, the penalty was not justified and was set aside. The result was partial relief, with the duty liability maintained but the penal consequence deleted. en-us Mon, 27 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2764 CESTAT held that duty-free clearance of excisable goods to a 100% EOU under Notification No. 1/95-C.E. depended on strict compliance with the prescribed procedure, including proof of receipt through a re-warehousing certificate. As the certificate was not produced, the supplier failed to establish fulfilment of the exemption conditions, so the duty demand was sustained. The Tribunal also found no mala fide on the record; accordingly, the penalty was not justified and was set aside. The result was partial relief, with the duty liability maintained but the penal consequence deleted. Case-Laws Central Excise Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2764