https://www.taxtmi.com/caselaws?id=335075 Eligibility for concessional duty under Notification No. 4/97-CE depended on proof that the yarn used was duty-paid. As fresh evidence was said to have been obtained showing duty payment on the input yarn, and both sides agreed that the material should be examined, the dispute could not be finally decided on the existing record. The original authority was therefore directed to verify the documents, apply the exemption condition to the facts, and decide the matter afresh. The impugned order was set aside and the substantive issues on duty demand and penalty were kept open. en-us Mon, 30 May 2016 00:00:00 +0530 Fri, 17 Feb 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335075 Eligibility for concessional duty under Notification No. 4/97-CE depended on proof that the yarn used was duty-paid. As fresh evidence was said to have been obtained showing duty payment on the input yarn, and both sides agreed that the material should be examined, the dispute could not be finally decided on the existing record. The original authority was therefore directed to verify the documents, apply the exemption condition to the facts, and decide the matter afresh. The impugned order was set aside and the substantive issues on duty demand and penalty were kept open. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335075