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    <title>2018 (2) TMI 533 - CESTAT, MUMBAI</title>
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    <description>The Central Excise (Appeals), Mumbai - II confirmed the recovery demand and penalty against M/s Emerson Network Power (I) Pvt Ltd for failure to produce required proof for supplying goods to Special Economic Zones. Despite the appellant&#039;s documentation showing no diversion of goods, the lower authorities did not adequately consider the evidence. The judgment remanded the case for proper verification and granted the appellant an opportunity to defend themselves in case of a negative report from the range officer, emphasizing the importance of fair proceedings.</description>
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    <pubDate>Fri, 15 Sep 2017 00:00:00 +0530</pubDate>
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      <description>The Central Excise (Appeals), Mumbai - II confirmed the recovery demand and penalty against M/s Emerson Network Power (I) Pvt Ltd for failure to produce required proof for supplying goods to Special Economic Zones. Despite the appellant&#039;s documentation showing no diversion of goods, the lower authorities did not adequately consider the evidence. The judgment remanded the case for proper verification and granted the appellant an opportunity to defend themselves in case of a negative report from the range officer, emphasizing the importance of fair proceedings.</description>
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