https://www.taxtmi.com/caselaws?id=441679 Allegations of diversion of export-bound goods to the Domestic Tariff Area cannot be sustained on assumption alone when the record includes CT-3 forms, payment proof, and re-warehousing certificates that were not examined for falsity or manipulation. In such circumstances, substantive evidence of non-receipt and actual diversion is required before demand and confiscation can stand. The text also states that a separate duty demand on raw materials is not maintainable on the same footing where duty is also proposed on the finished goods manufactured from them. The matter was therefore required to be re-examined after proper verification and hearing. en-us Fri, 11 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441679 Allegations of diversion of export-bound goods to the Domestic Tariff Area cannot be sustained on assumption alone when the record includes CT-3 forms, payment proof, and re-warehousing certificates that were not examined for falsity or manipulation. In such circumstances, substantive evidence of non-receipt and actual diversion is required before demand and confiscation can stand. The text also states that a separate duty demand on raw materials is not maintainable on the same footing where duty is also proposed on the finished goods manufactured from them. The matter was therefore required to be re-examined after proper verification and hearing. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441679