https://www.taxtmi.com/caselaws?id=389233 The Tribunal set aside the duty demand on exported Readymade Garments, ruling in favor of the appellant. It held that the appellant, as a registered SSI unit, was entitled to the benefit of a simplified export procedure under a specific circular, and the demand based on non-compliance with a different notification was not sustainable. The Tribunal also rejected the invocation of an extended period for the demand of Excise Duty, emphasizing the lack of intent to evade duty and directing a fresh decision by the Adjudicating Authority with consideration of additional documents. en-us Tue, 03 Dec 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389233 The Tribunal set aside the duty demand on exported Readymade Garments, ruling in favor of the appellant. It held that the appellant, as a registered SSI unit, was entitled to the benefit of a simplified export procedure under a specific circular, and the demand based on non-compliance with a different notification was not sustainable. The Tribunal also rejected the invocation of an extended period for the demand of Excise Duty, emphasizing the lack of intent to evade duty and directing a fresh decision by the Adjudicating Authority with consideration of additional documents. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389233