https://www.taxtmi.com/caselaws?id=762352 The CESTAT Ahmedabad allowed the appeal by remand regarding central excise duty on debonding of a 100% EOU unit to DTA during December 2012 to February 2013. While the tribunal found the issue of non-payment of duty on final goods and semi-finished goods settled in appellant's favor, it noted procedural violations. The Commissioner failed to provide the verification report dated 20.01.2017 to the appellant and did not consider the CA certificate dated 15.11.2016 regarding export claims. The tribunal set aside the impugned order, directing the adjudicating authority to reconsider after providing the verification report and examining the CA certificate along with other evidence. 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 The CESTAT Ahmedabad allowed the appeal by remand regarding central excise duty on debonding of a 100% EOU unit to DTA during December 2012 to February 2013. While the tribunal found the issue of non-payment of duty on final goods and semi-finished goods settled in appellant's favor, it noted procedural violations. The Commissioner failed to provide the verification report dated 20.01.2017 to the appellant and did not consider the CA certificate dated 15.11.2016 regarding export claims. The tribunal set aside the impugned order, directing the adjudicating authority to reconsider after providing the verification report and examining the CA certificate along with other evidence. Case-Laws Central Excise Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762352