https://www.taxtmi.com/caselaws?id=770744 A duty demand for clearances to EOUs and SEZs cannot be sustained merely because re-warehousing certificates were not produced. Where the governing circular required consignee-side verification, weekly reminders, and satisfactory proof of receipt before recovery, the demand fails if that mechanism is not properly exhausted and the record does not establish non-receipt of goods. Here, the departmental records could not be traced and no effective consignee-side enquiry was completed, so absence of certificates alone was insufficient to confirm duty. The impugned order was set aside and relief followed for the assessee. en-us Thu, 15 May 2025 00:00:00 +0530 Thu, 15 May 2025 14:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770744 A duty demand for clearances to EOUs and SEZs cannot be sustained merely because re-warehousing certificates were not produced. Where the governing circular required consignee-side verification, weekly reminders, and satisfactory proof of receipt before recovery, the demand fails if that mechanism is not properly exhausted and the record does not establish non-receipt of goods. Here, the departmental records could not be traced and no effective consignee-side enquiry was completed, so absence of certificates alone was insufficient to confirm duty. The impugned order was set aside and relief followed for the assessee. Case-Laws Central Excise Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770744