https://www.taxtmi.com/caselaws?id=237181 The Tribunal partially upheld the denial of duty exemption for DTA clearances by an EOU manufacturing galvanised pipes, citing the use of both imported and indigenous zinc. The penalty was reduced by the Commissioner (Appeals), challenged by the Revenue. The Tribunal set aside the duty demand and penalty, remanding for re-quantification considering the appellant's eligibility for another duty exemption. The Tribunal found the duty demand for the period from July 1997 to November 1997 not time-barred, leading to the disposal of appeals by both parties. en-us Wed, 08 Aug 2012 00:00:00 +0530 Fri, 20 Sep 2013 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237181 The Tribunal partially upheld the denial of duty exemption for DTA clearances by an EOU manufacturing galvanised pipes, citing the use of both imported and indigenous zinc. The penalty was reduced by the Commissioner (Appeals), challenged by the Revenue. The Tribunal set aside the duty demand and penalty, remanding for re-quantification considering the appellant's eligibility for another duty exemption. The Tribunal found the duty demand for the period from July 1997 to November 1997 not time-barred, leading to the disposal of appeals by both parties. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237181