https://www.taxtmi.com/caselaws?id=379489 Central excise duty could not be demanded on duty-free raw materials procured under Notification No. 43/2001-CE(NT) when the exemption conditions for that notification were complied with and the goods were used in the manufacture of export products. The Tribunal held that any alleged breach related only to the separate customs Advance Authorisation notification, and enforcement for such infraction lay with customs authorities, not excise authorities under Section 11A of the Central Excise Act. The duty demand and connected penalty were therefore not sustainable, and the appeals were allowed. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 10:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379489 Central excise duty could not be demanded on duty-free raw materials procured under Notification No. 43/2001-CE(NT) when the exemption conditions for that notification were complied with and the goods were used in the manufacture of export products. The Tribunal held that any alleged breach related only to the separate customs Advance Authorisation notification, and enforcement for such infraction lay with customs authorities, not excise authorities under Section 11A of the Central Excise Act. The duty demand and connected penalty were therefore not sustainable, and the appeals were allowed. Case-Laws Central Excise Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379489