https://www.taxtmi.com/caselaws?id=100393 The Tribunal rejected the Rectification Of Mistake (ROM) application under Section 35(2) of the Central Excise Act, 1944 by M/s. Grapco Granites Ltd., challenging the duty liability for captive consumption in a 100% Export Oriented Unit (EOU). The Tribunal held that duty was leviable on captive consumption unless specifically exempted, and the benefit of exemption applied only to exports. The ROM application was dismissed as it could not challenge the fundamental basis of the original order, emphasizing the limited scope of rectification under the law. The legal precedents cited were found inapplicable, leading to the rejection of the ROM application. en-us Wed, 22 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100393 The Tribunal rejected the Rectification Of Mistake (ROM) application under Section 35(2) of the Central Excise Act, 1944 by M/s. Grapco Granites Ltd., challenging the duty liability for captive consumption in a 100% Export Oriented Unit (EOU). The Tribunal held that duty was leviable on captive consumption unless specifically exempted, and the benefit of exemption applied only to exports. The ROM application was dismissed as it could not challenge the fundamental basis of the original order, emphasizing the limited scope of rectification under the law. The legal precedents cited were found inapplicable, leading to the rejection of the ROM application. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100393