https://www.taxtmi.com/caselaws?id=262382 Concessional duty under Notification No. 23/2003-CE was confined to clearances made under specified Foreign Trade Policy routes, and advance DTA clearances under paragraph 6.8(k) fell outside that coverage. Because the linked conditions on similarity of goods, DTA entitlement, and positive foreign exchange performance were not satisfied, the exemption was unavailable. The authorities were also justified in invoking the extended period and imposing penalty where the assessee claimed exemption without disclosing the true nature of the clearances and the mismatch with exported goods. The duty demand and consequential penalty were sustained. en-us Mon, 27 Jul 2015 00:00:00 +0530 Wed, 08 Feb 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262382 Concessional duty under Notification No. 23/2003-CE was confined to clearances made under specified Foreign Trade Policy routes, and advance DTA clearances under paragraph 6.8(k) fell outside that coverage. Because the linked conditions on similarity of goods, DTA entitlement, and positive foreign exchange performance were not satisfied, the exemption was unavailable. The authorities were also justified in invoking the extended period and imposing penalty where the assessee claimed exemption without disclosing the true nature of the clearances and the mismatch with exported goods. The duty demand and consequential penalty were sustained. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262382