https://www.taxtmi.com/caselaws?id=109521 The appeal involved a dispute over Central Excise duty amounting to Rs. 57,14,782/- confirmed by the Commissioner against M/s. Maral Overseas Ltd. The issue centered around the eligibility of the appellant for exemption under Notification No. 8/97-C.E. for goods cleared to the Domestic Tariff Area (DTA) using imported wax. The Tribunal upheld the appellant's contentions regarding duty liability under Notification No. 2/95-C.E. for Export Oriented Undertakings (EOUs) prior to its amendment in September 1999, emphasizing that the retrospective effect of the amendment did not apply to the relevant period. Various aspects of duty liability for goods cleared to DTA under different notifications were remanded for further examination by the Commissioner to ensure comprehensive assessment and compliance. en-us Fri, 30 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109521 The appeal involved a dispute over Central Excise duty amounting to Rs. 57,14,782/- confirmed by the Commissioner against M/s. Maral Overseas Ltd. The issue centered around the eligibility of the appellant for exemption under Notification No. 8/97-C.E. for goods cleared to the Domestic Tariff Area (DTA) using imported wax. The Tribunal upheld the appellant's contentions regarding duty liability under Notification No. 2/95-C.E. for Export Oriented Undertakings (EOUs) prior to its amendment in September 1999, emphasizing that the retrospective effect of the amendment did not apply to the relevant period. Various aspects of duty liability for goods cleared to DTA under different notifications were remanded for further examination by the Commissioner to ensure comprehensive assessment and compliance. Case-Laws Central Excise Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109521