https://www.taxtmi.com/caselaws?id=756135 CESTAT Bangalore upheld duty demand against 100% EOU under EHTP scheme. Tribunal confirmed Rs.30,39,220 duty demand for clandestine removals of waste/scrap and goods without proper documentation. Assessee denied benefit of exemption N/N. 2/95-CE as removals exceeded permissible limits. Commissioner's findings on undocumented clearances sustained due to lack of evidence from assessee. Revenue's appeal partially allowed, denying exemption benefit. Matter remanded to original authority for duty re-determination with penalty reduction under Section 11AC(d) if payment made within stipulated time. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756135 CESTAT Bangalore upheld duty demand against 100% EOU under EHTP scheme. Tribunal confirmed Rs.30,39,220 duty demand for clandestine removals of waste/scrap and goods without proper documentation. Assessee denied benefit of exemption N/N. 2/95-CE as removals exceeded permissible limits. Commissioner's findings on undocumented clearances sustained due to lack of evidence from assessee. Revenue's appeal partially allowed, denying exemption benefit. Matter remanded to original authority for duty re-determination with penalty reduction under Section 11AC(d) if payment made within stipulated time. Case-Laws Central Excise Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756135