https://www.taxtmi.com/caselaws?id=124677 CESTAT, Mumbai considered whether 100% export oriented units seeking waiver of pre-deposit in customs duty demands arising from excess wastage were entitled to full interim relief, and whether the proceedings were barred by limitation. It noted that the demand concerned duty foregone on excess duty-free inputs attributable to wastage beyond permissible norms, rather than recovery triggered only upon clearance of waste for home consumption. The prima facie limitation objection under Section 28 of the Customs Act, 1962 was also not accepted at this stage. Complete waiver was declined, and the applicants were directed to deposit 30% of the duty demanded, with the balance duty, interest and penalty stayed pending appeal. en-us Mon, 20 Oct 2008 00:00:00 +0530 Thu, 04 Oct 2012 11:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124677 CESTAT, Mumbai considered whether 100% export oriented units seeking waiver of pre-deposit in customs duty demands arising from excess wastage were entitled to full interim relief, and whether the proceedings were barred by limitation. It noted that the demand concerned duty foregone on excess duty-free inputs attributable to wastage beyond permissible norms, rather than recovery triggered only upon clearance of waste for home consumption. The prima facie limitation objection under Section 28 of the Customs Act, 1962 was also not accepted at this stage. Complete waiver was declined, and the applicants were directed to deposit 30% of the duty demanded, with the balance duty, interest and penalty stayed pending appeal. Case-Laws Customs Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124677