https://www.taxtmi.com/caselaws?id=346984 The appeal filed by the Commissioner of Central Excise, Nagpur regarding the clearance of 'polyester staple fibre' to customers with invalidated import licences for inputs was rejected. The court upheld the decision of the first appellate authority, emphasizing the lack of evidence supporting the enhancement of the assessable value and the economic gain quantification for the recipient. The court found no proof that the respondent benefited from the licence invalidation or was eligible for incentives under the Foreign Trade Policy, leading to the rejection of the appeal. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346984 The appeal filed by the Commissioner of Central Excise, Nagpur regarding the clearance of 'polyester staple fibre' to customers with invalidated import licences for inputs was rejected. The court upheld the decision of the first appellate authority, emphasizing the lack of evidence supporting the enhancement of the assessable value and the economic gain quantification for the recipient. The court found no proof that the respondent benefited from the licence invalidation or was eligible for incentives under the Foreign Trade Policy, leading to the rejection of the appeal. Case-Laws Central Excise Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346984