https://www.taxtmi.com/caselaws?id=254787 The Tribunal dismissed the revenue's appeal and ruled in favor of the appellant, finding the demand for Special Additional Duty (SAD) on goods cleared to the appellant's own Domestic Tariff Area (DTA) unit unsustainable. The demand for Central Value Duty (CVD) was also deemed unsustainable due to lack of proper reasoning and revenue neutrality. The Tribunal upheld only the CVD demand within the normal limitation period, dismissing those based on the extended period. Penalties under Section 11AC were set aside, and all appeals and cross objections were disposed of accordingly. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 09 Feb 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254787 The Tribunal dismissed the revenue's appeal and ruled in favor of the appellant, finding the demand for Special Additional Duty (SAD) on goods cleared to the appellant's own Domestic Tariff Area (DTA) unit unsustainable. The demand for Central Value Duty (CVD) was also deemed unsustainable due to lack of proper reasoning and revenue neutrality. The Tribunal upheld only the CVD demand within the normal limitation period, dismissing those based on the extended period. Penalties under Section 11AC were set aside, and all appeals and cross objections were disposed of accordingly. Case-Laws Central Excise Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254787