https://www.taxtmi.com/caselaws?id=193913 Duty concession under Notification No. 8/97-C.E. was available where goods cleared into the Domestic Tariff Area were shown to be rejected goods and the documentary record established the necessary linkage with the quality control certificate. The records produced in de novo proceedings, including the defect note, clearance chart, quality control certificate, and sample invoices, showed that the invoices referred to the quality control certificates and endorsed the goods as rejected goods cleared in the Domestic Tariff Area. On that basis, denial of the notification benefit was treated as unjustified. en-us Thu, 23 Jun 2016 00:00:00 +0530 Tue, 22 Aug 2017 18:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193913 Duty concession under Notification No. 8/97-C.E. was available where goods cleared into the Domestic Tariff Area were shown to be rejected goods and the documentary record established the necessary linkage with the quality control certificate. The records produced in de novo proceedings, including the defect note, clearance chart, quality control certificate, and sample invoices, showed that the invoices referred to the quality control certificates and endorsed the goods as rejected goods cleared in the Domestic Tariff Area. On that basis, denial of the notification benefit was treated as unjustified. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193913