https://www.taxtmi.com/caselaws?id=215823 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case involving the assessment under Section 4 vs. Section 4A of the Central Excise Act, 1944. The Tribunal held that the appellants were not liable to pay Central Value Duty (CVD) at the time of importation as the goods were further processed by another entity under Section 4A. Additionally, the demands made through the Show Cause Notice were deemed unsustainable due to being issued beyond the six-month time limitation. Consequently, the impugned order was set aside, and the appeals filed by the appellants were allowed with consequential reliefs. en-us Mon, 02 Jul 2012 00:00:00 +0530 Mon, 03 Jun 2013 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215823 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case involving the assessment under Section 4 vs. Section 4A of the Central Excise Act, 1944. The Tribunal held that the appellants were not liable to pay Central Value Duty (CVD) at the time of importation as the goods were further processed by another entity under Section 4A. Additionally, the demands made through the Show Cause Notice were deemed unsustainable due to being issued beyond the six-month time limitation. Consequently, the impugned order was set aside, and the appeals filed by the appellants were allowed with consequential reliefs. Case-Laws Customs Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215823