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    <title>2017 (12) TMI 505 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Order-in-Original denying area-based exemption under Notification No.32/99-CE to the appellant, emphasizing lack of evidence to support withdrawal of exemption granted after thorough inspection. The Tribunal criticized the investigation for relying on fabricated invoices and lack of verification, concluding doubts raised did not justify withdrawal of exemption.</description>
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      <description>The Tribunal set aside the Order-in-Original denying area-based exemption under Notification No.32/99-CE to the appellant, emphasizing lack of evidence to support withdrawal of exemption granted after thorough inspection. The Tribunal criticized the investigation for relying on fabricated invoices and lack of verification, concluding doubts raised did not justify withdrawal of exemption.</description>
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