https://www.taxtmi.com/caselaws?id=333993 The Tribunal upheld the decision of the Original Authority, dismissing the Revenue's appeal against a 100% EOU accused of diverting duty-free imported cloves. The Tribunal found no evidence of diversion but held the respondent liable for excise duty on clearance to DTA and imposed penalties. The Tribunal also dismissed the penalty on an individual due to the lack of specific findings by the Original Authority, ultimately affirming the Original Authority's decision based on the evidence presented. en-us Mon, 17 Oct 2016 00:00:00 +0530 Fri, 17 Feb 2017 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333993 The Tribunal upheld the decision of the Original Authority, dismissing the Revenue's appeal against a 100% EOU accused of diverting duty-free imported cloves. The Tribunal found no evidence of diversion but held the respondent liable for excise duty on clearance to DTA and imposed penalties. The Tribunal also dismissed the penalty on an individual due to the lack of specific findings by the Original Authority, ultimately affirming the Original Authority's decision based on the evidence presented. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333993