https://www.taxtmi.com/caselaws?id=53809 The Tribunal allowed the appeal in a case involving duty liability on unaccounted material imported for melting, ruling in favor of the appellant due to the lack of duty quantification by lower authorities. The Tribunal emphasized the need for actual use of materials for duty exemption, rejecting claims of material lying unused in the factory. The decision highlighted the importance of evidence for material use and the applicability of Supreme Court decisions on duty determination. Ultimately, the Tribunal set aside previous orders and allowed the appeal based on the presented findings. en-us Fri, 07 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53809 The Tribunal allowed the appeal in a case involving duty liability on unaccounted material imported for melting, ruling in favor of the appellant due to the lack of duty quantification by lower authorities. The Tribunal emphasized the need for actual use of materials for duty exemption, rejecting claims of material lying unused in the factory. The decision highlighted the importance of evidence for material use and the applicability of Supreme Court decisions on duty determination. Ultimately, the Tribunal set aside previous orders and allowed the appeal based on the presented findings. Case-Laws Customs Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53809