https://www.taxtmi.com/caselaws?id=415305 An assessee availing an area-based exemption cannot claim re-credit of duty paid later on goods clandestinely removed in breach of the notification conditions. Where the goods were cleared by misdeclaration as waste coal and the clearance amounted to suppression and fraud, the subsequent payment of duty did not cure the original violation or restore eligibility for re-credit. Because the earlier findings on suppression had attained finality, they could not be reopened in the later proceeding, and re-credit remained inadmissible. en-us Wed, 01 Dec 2021 00:00:00 +0530 Fri, 03 Dec 2021 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415305 An assessee availing an area-based exemption cannot claim re-credit of duty paid later on goods clandestinely removed in breach of the notification conditions. Where the goods were cleared by misdeclaration as waste coal and the clearance amounted to suppression and fraud, the subsequent payment of duty did not cure the original violation or restore eligibility for re-credit. Because the earlier findings on suppression had attained finality, they could not be reopened in the later proceeding, and re-credit remained inadmissible. Case-Laws Central Excise Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415305