https://www.taxtmi.com/caselaws?id=152010 The High Court upheld the demand of a differential duty on a 100% Export Oriented Unit (EOU) for clearances to Domestic Tariff Area (DTA) without permission, following the withdrawal of a Board's circular. The court rejected the appellant's argument on the lack of finality of the Development Commissioner's order due to the absence of a stay. The demand raised under Section 11A of the Central Excise Act was deemed not time-barred, considering the continuous nature of the duty liability. The appellant was directed to pre-deposit a specified amount within a timeframe, with waiver of pre-deposit and stay of recovery subject to compliance. en-us Thu, 03 Sep 2009 00:00:00 +0530 Fri, 21 Jun 2013 12:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152010 The High Court upheld the demand of a differential duty on a 100% Export Oriented Unit (EOU) for clearances to Domestic Tariff Area (DTA) without permission, following the withdrawal of a Board's circular. The court rejected the appellant's argument on the lack of finality of the Development Commissioner's order due to the absence of a stay. The demand raised under Section 11A of the Central Excise Act was deemed not time-barred, considering the continuous nature of the duty liability. The appellant was directed to pre-deposit a specified amount within a timeframe, with waiver of pre-deposit and stay of recovery subject to compliance. Case-Laws Central Excise Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152010