https://www.taxtmi.com/caselaws?id=382196 Duty-free goods cleared to an EOU had to be moved under the prescribed warehouse procedure, and the consignor remained responsible for ensuring delivery to the consignee's warehouse. On the evidence of transporter statements, the consignee representative's statement, and surrounding circumstances, the consignments were found not to have reached the factory premises and to have been diverted at intermediary points. The later retraction of one statement was not accepted because it was corroborated by other material, and the contrary precedents cited were treated as inapplicable on their facts. The record also supported knowledge of the diversion, so penalty liability was upheld. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 07:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382196 Duty-free goods cleared to an EOU had to be moved under the prescribed warehouse procedure, and the consignor remained responsible for ensuring delivery to the consignee's warehouse. On the evidence of transporter statements, the consignee representative's statement, and surrounding circumstances, the consignments were found not to have reached the factory premises and to have been diverted at intermediary points. The later retraction of one statement was not accepted because it was corroborated by other material, and the contrary precedents cited were treated as inapplicable on their facts. The record also supported knowledge of the diversion, so penalty liability was upheld. Case-Laws Central Excise Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382196