https://www.taxtmi.com/caselaws?id=355107 The Appellate Tribunal CESTAT, Mumbai upheld the duty demand on "ready-made garments" imposed on M/s Abhishek Corporation Ltd, a 100% export-oriented unit. The tribunal confirmed the duty demand, penalties, and confiscation of goods due to non-compliance with approved manufacturing operations and clearance for domestic tariff area. The appellant's exemption claim was rejected as the goods were not included in the list of permitted items for manufacture and export. The tribunal emphasized the duty liability under section 3A of the Central Excise Act for such units and dismissed the appeal, affirming the duty demand and penalties. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355107 The Appellate Tribunal CESTAT, Mumbai upheld the duty demand on "ready-made garments" imposed on M/s Abhishek Corporation Ltd, a 100% export-oriented unit. The tribunal confirmed the duty demand, penalties, and confiscation of goods due to non-compliance with approved manufacturing operations and clearance for domestic tariff area. The appellant's exemption claim was rejected as the goods were not included in the list of permitted items for manufacture and export. The tribunal emphasized the duty liability under section 3A of the Central Excise Act for such units and dismissed the appeal, affirming the duty demand and penalties. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355107