Central Excise Exemption Denial Requires Concrete Evidence of Goods Removed Outside Project, Not Speculation per Notification No.108/95-CE.

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....Benefit of Notification No.108/95-CE dt. 28.8.1995 - Demand can be confirmed only based on a specific finding that the goods were removed outside the project and not based on a probability that goods can be removed out of the project because the exemption is not with reference to the nature of goods - AT....