https://www.taxtmi.com/caselaws?id=359272 A later valid permission for 2005-06 expressly covered the disputed duty-free procurement and clearances of electron guns, so no contravention of Notification No. 43/2001-CE(NT) or the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 was established. Because the show cause notice did not address that later permission, the allegation of unauthorized removal lacked factual foundation and the demand and penalties could not be sustained. The impugned order was set aside and consequential relief followed. en-us Fri, 18 Aug 2017 00:00:00 +0530 Fri, 27 Apr 2018 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359272 A later valid permission for 2005-06 expressly covered the disputed duty-free procurement and clearances of electron guns, so no contravention of Notification No. 43/2001-CE(NT) or the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 was established. Because the show cause notice did not address that later permission, the allegation of unauthorized removal lacked factual foundation and the demand and penalties could not be sustained. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359272