https://www.taxtmi.com/caselaws?id=762693 Exemption for an intermediate compound depended on the interaction between the North-Eastern area exemption notification and the notification governing inputs or intermediate goods, and the Court left the merits for fresh reconsideration because the compound's exemption status and duty position were not conclusively established. The record also required examination of supplier identity, purchase documents and any prior payment of duty before any recovery could be sustained, so the duty liability was remanded for fresh adjudication. The Court further declined to give a final finding on limitation or suppression, leaving those issues open for reconsideration in the remand proceedings. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762693 Exemption for an intermediate compound depended on the interaction between the North-Eastern area exemption notification and the notification governing inputs or intermediate goods, and the Court left the merits for fresh reconsideration because the compound's exemption status and duty position were not conclusively established. The record also required examination of supplier identity, purchase documents and any prior payment of duty before any recovery could be sustained, so the duty liability was remanded for fresh adjudication. The Court further declined to give a final finding on limitation or suppression, leaving those issues open for reconsideration in the remand proceedings. Case-Laws Central Excise Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762693