https://www.taxtmi.com/caselaws?id=762352 Duty liability on goods arising on debonding of a 100% EOU to DTA must be determined from the verified factual position and the excisable character of the goods. The demand on finished goods could not be sustained without fresh examination where the assessee relied on evidence of export or duty-paid clearance, and no proper verification was made. Semi-finished goods or work-in-progress were not subjected to final duty liability where their marketability and stage of manufacture had not been properly established. The adjudication was also vitiated because a relied-upon verification letter was not supplied and the export certificate was not considered, so the matter was remanded for fresh adjudication after disclosure and examination of all material. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762352 Duty liability on goods arising on debonding of a 100% EOU to DTA must be determined from the verified factual position and the excisable character of the goods. The demand on finished goods could not be sustained without fresh examination where the assessee relied on evidence of export or duty-paid clearance, and no proper verification was made. Semi-finished goods or work-in-progress were not subjected to final duty liability where their marketability and stage of manufacture had not been properly established. The adjudication was also vitiated because a relied-upon verification letter was not supplied and the export certificate was not considered, so the matter was remanded for fresh adjudication after disclosure and examination of all material. Case-Laws Central Excise Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762352