https://www.taxtmi.com/caselaws?id=117868 Customs duty demand on imported inputs could not be sustained because the adjudication order travelled beyond the show cause notice, and the connected penalties failed with it. Excise duty on indigenous inputs used to produce prawn seed cleared into the domestic tariff area was upheld because the exemption notification's proviso made input duty payable where the final product was non-excisable and cleared in the contemplated manner. The contention that the proviso applied only to export products was rejected, but the penalties were set aside on the facts. The result was partial relief: customs duty and all penalties were deleted, while the excise duty demand on indigenous inputs was sustained. en-us Thu, 01 Dec 2005 00:00:00 +0530 Wed, 27 Jun 2012 11:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117868 Customs duty demand on imported inputs could not be sustained because the adjudication order travelled beyond the show cause notice, and the connected penalties failed with it. Excise duty on indigenous inputs used to produce prawn seed cleared into the domestic tariff area was upheld because the exemption notification's proviso made input duty payable where the final product was non-excisable and cleared in the contemplated manner. The contention that the proviso applied only to export products was rejected, but the penalties were set aside on the facts. The result was partial relief: customs duty and all penalties were deleted, while the excise duty demand on indigenous inputs was sustained. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117868