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2014 (10) TMI 15 - AT - Central ExciseClearance of goods without payment of duty - Imposition of redemption fine and penalty - levy of Central Excise duty on readymade garments - Held that:- The lower authorities have taken a view that because warehouse was a registered premises and the readymade garments were lying in the registered premises, the appellant could not have cleared them without payment of duty. In our opinion the fact that all the stock lying on 28-2-2011 had been received from their job workers under proper documents showing nil rate of duty, in terms of the clarification issued by the Board, the appellants may not be liable to pay tax again. Only if the goods had not been cleared under documents without payment of duty and was in the warehouse, then only said readymade garments would attract duty in terms of Board’s instruction. In view of the assertion by the learned counsel that the goods in the warehouses on 28-2-2011 had actually been received from job workers under documents showing nil rate of duty and appellant was covered by the Board’s instruction, we consider that appellant has a prima facie case in their favour - Matter remanded back - Decided in favour of assessee.
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