https://www.taxtmi.com/caselaws?id=170068 A 100% EOU could not claim Notification No. 23/2003-C.E. for DTA clearances where the goods sold were already exempt from sales tax or VAT under a State incentive scheme, so duty equivalent to SAD was payable on merits. However, because the appellant had disclosed the relevant facts before clearance and the department was aware of the exemption claim, suppression was not established. The extended period and Section 11AC penalty were therefore unsustainable. Duty was confined to the normal period on cum-duty valuation, with interest payable, and the matter was remanded for recomputation accordingly. en-us Mon, 17 Jun 2013 00:00:00 +0530 Fri, 15 May 2015 14:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170068 A 100% EOU could not claim Notification No. 23/2003-C.E. for DTA clearances where the goods sold were already exempt from sales tax or VAT under a State incentive scheme, so duty equivalent to SAD was payable on merits. However, because the appellant had disclosed the relevant facts before clearance and the department was aware of the exemption claim, suppression was not established. The extended period and Section 11AC penalty were therefore unsustainable. Duty was confined to the normal period on cum-duty valuation, with interest payable, and the matter was remanded for recomputation accordingly. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170068