https://www.taxtmi.com/caselaws?id=107068 The appellate tribunal ruled in favor of the appellants in a case concerning the entitlement to the benefit of Notification No. 2/95-C.E. and liability for excise duty payment. It was clarified that EOUs not permitted to sell in India are liable to pay central excise duty under the Central Excise Tariff, rather than an amount equal to customs duty. The tribunal set aside the duty demand and penalty imposed, emphasizing compliance with regulations governing EOUs' sales in DTA and the application of relevant legal provisions. en-us Fri, 15 Mar 2002 00:00:00 +0530 Sat, 17 Mar 2012 13:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107068 The appellate tribunal ruled in favor of the appellants in a case concerning the entitlement to the benefit of Notification No. 2/95-C.E. and liability for excise duty payment. It was clarified that EOUs not permitted to sell in India are liable to pay central excise duty under the Central Excise Tariff, rather than an amount equal to customs duty. The tribunal set aside the duty demand and penalty imposed, emphasizing compliance with regulations governing EOUs' sales in DTA and the application of relevant legal provisions. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107068