https://www.taxtmi.com/caselaws?id=105179 A DTA unit converted into a 100% EOU only from the effective date fixed by the Development Commissioner, and the pre-conversion stock was verified and allowed to be cleared as DTA goods. On that basis, duty could not be demanded for the period before the conversion date, because the competent authority had already determined when EOU status took effect. The notice seeking differential excise duty on the footing that EOU status applied from an earlier date was therefore unsustainable, and there was no basis for penalty. en-us Wed, 08 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105179 A DTA unit converted into a 100% EOU only from the effective date fixed by the Development Commissioner, and the pre-conversion stock was verified and allowed to be cleared as DTA goods. On that basis, duty could not be demanded for the period before the conversion date, because the competent authority had already determined when EOU status took effect. The notice seeking differential excise duty on the footing that EOU status applied from an earlier date was therefore unsustainable, and there was no basis for penalty. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105179