https://www.taxtmi.com/caselaws?id=342157 Suppression of facts was not established where the Department already had knowledge of the imported input, its intended use, and the manufacturing process through registration records, procurement certificates, statutory returns, and audit verification; the demand on that basis could not survive. The imported Fibre Glass Roving was found to satisfy the exemption notification because it was used directly in the manufacture of telecommunication-grade FRP for overhead cables, so the conditions of Notification No. 20/99 were met and concessional duty was available. The departmental challenge therefore failed and the relief granted to the assessee was sustained. en-us Thu, 20 Apr 2017 00:00:00 +0530 Wed, 07 Feb 2018 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342157 Suppression of facts was not established where the Department already had knowledge of the imported input, its intended use, and the manufacturing process through registration records, procurement certificates, statutory returns, and audit verification; the demand on that basis could not survive. The imported Fibre Glass Roving was found to satisfy the exemption notification because it was used directly in the manufacture of telecommunication-grade FRP for overhead cables, so the conditions of Notification No. 20/99 were met and concessional duty was available. The departmental challenge therefore failed and the relief granted to the assessee was sustained. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342157