https://www.taxtmi.com/caselaws?id=124648 The dispute involved duty liability on excess cotton waste generated by an Export-Oriented Unit using duty-free imported cotton for manufacturing cotton yarn for export, exceeding the permissible wastage limit. The department demanded customs duty, surcharge, and interest based on Customs Notification No. 53/97. The appeal focused on the applicability of time limits for duty payment on imported raw material. The appeal was dismissed due to the incorrect invocation of a specific section in the show-cause notice, affirming the Commissioner (Appeals) decision on duty demand under the proviso to Section 28(1) of the Customs Act. en-us Tue, 12 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 17:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124648 The dispute involved duty liability on excess cotton waste generated by an Export-Oriented Unit using duty-free imported cotton for manufacturing cotton yarn for export, exceeding the permissible wastage limit. The department demanded customs duty, surcharge, and interest based on Customs Notification No. 53/97. The appeal focused on the applicability of time limits for duty payment on imported raw material. The appeal was dismissed due to the incorrect invocation of a specific section in the show-cause notice, affirming the Commissioner (Appeals) decision on duty demand under the proviso to Section 28(1) of the Customs Act. Case-Laws Central Excise Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124648