https://www.taxtmi.com/caselaws?id=124596 A partially converted DTA unit operating as a 100% EOU may use common facilities for both DTA and EOU activities where the prescribed approval procedure is followed and the Development Commissioner has recognised the arrangement. On that footing, duty should not be demanded merely because DTA clearances were made from the same premises if the conversion and shared-facility use were duly approved and disclosed. The text also notes that, where the record does not support invocation of the extended period, the demand and penalty are treated as time-barred. en-us Mon, 23 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 12:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124596 A partially converted DTA unit operating as a 100% EOU may use common facilities for both DTA and EOU activities where the prescribed approval procedure is followed and the Development Commissioner has recognised the arrangement. On that footing, duty should not be demanded merely because DTA clearances were made from the same premises if the conversion and shared-facility use were duly approved and disclosed. The text also notes that, where the record does not support invocation of the extended period, the demand and penalty are treated as time-barred. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124596