https://www.taxtmi.com/caselaws?id=781126 Transfer of goods within the same factory premises from EOU to DTA for repair or maintenance, without prior intimation or permission, was treated as a procedural lapse rather than a removal outside the bonded premises. The record showed the materials remained within a single factory, were largely fragile or volatile, had been stored in the DTA area from the beginning with departmental knowledge, and were not diverted to any third party. Because the omission was technical and the expanded bonded area was later approved, demand of duty, confiscation, redemption fine, and penalty were found unwarranted and the assessee obtained consequential relief. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781126 Transfer of goods within the same factory premises from EOU to DTA for repair or maintenance, without prior intimation or permission, was treated as a procedural lapse rather than a removal outside the bonded premises. The record showed the materials remained within a single factory, were largely fragile or volatile, had been stored in the DTA area from the beginning with departmental knowledge, and were not diverted to any third party. Because the omission was technical and the expanded bonded area was later approved, demand of duty, confiscation, redemption fine, and penalty were found unwarranted and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781126