https://www.taxtmi.com/caselaws?id=369281 The Tribunal set aside the impugned order confirming duty liability and penalties imposed on a 100% export oriented unit for failing to segregate imported and indigenously procured cotton in compliance with notification no. 8/97-CE. Emphasizing the importance of clear record-keeping and strict interpretation of exemption notifications, the Tribunal remanded the matter for a fresh decision, highlighting the need for statutory audit records to facilitate proper segregation and duty liability determination. The judgment underscored the significance of adhering to exemption notification requirements and legal principles in cases involving the interpretation of such notifications and segregation of materials. en-us Tue, 12 Jun 2018 00:00:00 +0530 Wed, 24 Oct 2018 09:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369281 The Tribunal set aside the impugned order confirming duty liability and penalties imposed on a 100% export oriented unit for failing to segregate imported and indigenously procured cotton in compliance with notification no. 8/97-CE. Emphasizing the importance of clear record-keeping and strict interpretation of exemption notifications, the Tribunal remanded the matter for a fresh decision, highlighting the need for statutory audit records to facilitate proper segregation and duty liability determination. The judgment underscored the significance of adhering to exemption notification requirements and legal principles in cases involving the interpretation of such notifications and segregation of materials. Case-Laws Central Excise Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369281