https://www.taxtmi.com/caselaws?id=370619 Exemption entitlement turned on the disputed timing and authenticity of a disposition report used to deny duty benefit. The appellant claimed the report was only a proforma adopted while framing the standard operating procedure and that the actual report was completed later, but this factual explanation had not been examined by the lower authority. Finding prima facie force in the explanation and noting the need for verification of additional material, the Tribunal set aside the impugned order and remanded the matter to the original authority for fresh consideration. en-us Wed, 14 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370619 Exemption entitlement turned on the disputed timing and authenticity of a disposition report used to deny duty benefit. The appellant claimed the report was only a proforma adopted while framing the standard operating procedure and that the actual report was completed later, but this factual explanation had not been examined by the lower authority. Finding prima facie force in the explanation and noting the need for verification of additional material, the Tribunal set aside the impugned order and remanded the matter to the original authority for fresh consideration. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370619