https://www.taxtmi.com/caselaws?id=377068 Clearances to EOUs and SEZs under the exemption notifications turned on production and verification of re-warehousing certificates, and the governing circulars required both the consignor and departmental officers to monitor receipt of goods. Because the appellants produced supporting material and the department did not show that the prescribed follow-up enquiries with consignee-side officers had been made or that receipt of the goods was otherwise verified, the material was insufficient for a final finding of non-receipt. The matter was therefore remanded to the original adjudicating authority for further factual verification and a fresh decision. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 06:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377068 Clearances to EOUs and SEZs under the exemption notifications turned on production and verification of re-warehousing certificates, and the governing circulars required both the consignor and departmental officers to monitor receipt of goods. Because the appellants produced supporting material and the department did not show that the prescribed follow-up enquiries with consignee-side officers had been made or that receipt of the goods was otherwise verified, the material was insufficient for a final finding of non-receipt. The matter was therefore remanded to the original adjudicating authority for further factual verification and a fresh decision. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377068