https://www.taxtmi.com/highlights?id=60739 Clandestine removal - IMT Bars - Area based exemption - Though the appellant subsequently paid duty but at time of clearance they have mis-declared and cleared the goods clandestinely. Therefore, the appellant has clearly contravened the condition stipulated under the Notification No. 39/2001- CE. Therefore the re credit of the duty paid subsequently is not admissible to the appellant. - The appellants plea that there is no suppression of fact in the present case is of no help to them - AT en-us Fri, 03 Dec 2021 09:59:58 +0530 Fri, 03 Dec 2021 09:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60739 Clandestine removal - IMT Bars - Area based exemption - Though the appellant subsequently paid duty but at time of clearance they have mis-declared and cleared the goods clandestinely. Therefore, the appellant has clearly contravened the condition stipulated under the Notification No. 39/2001- CE. Therefore the re credit of the duty paid subsequently is not admissible to the appellant. - The appellants plea that there is no suppression of fact in the present case is of no help to them - AT Highlights Central Excise Fri, 03 Dec 2021 09:59:58 +0530 https://www.taxtmi.com/highlights?id=60739