https://www.taxtmi.com/caselaws?id=441679 The Tribunal set aside the decision confirming duty demand and penalty on an Appellant, a 100% EOU manufacturing Polyester fabrics, for alleged diversion of goods. The judgment held that duty should only be imposed on finished goods, not raw materials, emphasizing proper consideration of evidence and certificates. The matter was remanded to the Adjudicating Authority for a fresh decision, directing a personal hearing for the Appellant within a specified timeframe. 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 The Tribunal set aside the decision confirming duty demand and penalty on an Appellant, a 100% EOU manufacturing Polyester fabrics, for alleged diversion of goods. The judgment held that duty should only be imposed on finished goods, not raw materials, emphasizing proper consideration of evidence and certificates. The matter was remanded to the Adjudicating Authority for a fresh decision, directing a personal hearing for the Appellant within a specified timeframe. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441679