https://www.taxtmi.com/caselaws?id=377472 A duty demand and refund denial based on an allegation that the unit was not manufacturing goods was held unsustainable where departmental verification, industrial and pollution permissions, and movement of goods supported actual manufacture. The Tribunal noted that the allegation depended mainly on findings from another commissionerate and assumptions about raw material suppliers and farmers, without concrete investigation at the assessee's premises or corroborative evidence disproving manufacture. On those facts, the assessee remained entitled to the area-based exemption under Notification No. 56/2002-CE, and the impugned order was set aside with consequential relief. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377472 A duty demand and refund denial based on an allegation that the unit was not manufacturing goods was held unsustainable where departmental verification, industrial and pollution permissions, and movement of goods supported actual manufacture. The Tribunal noted that the allegation depended mainly on findings from another commissionerate and assumptions about raw material suppliers and farmers, without concrete investigation at the assessee's premises or corroborative evidence disproving manufacture. On those facts, the assessee remained entitled to the area-based exemption under Notification No. 56/2002-CE, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377472