https://www.taxtmi.com/caselaws?id=264311 The High Court upheld the decision of the CEGAT in Appeal No. E/1463/1998, ruling in favor of the respondent, a 100% Export Oriented Unit (EOU) in Granite. The Court found no substantial question of law to intervene and rejected the Central Excise Reference Case under Section 35 of the Central Excise Act. The Tribunal's determination that no Excise duty was payable due to the absence of proven sales in the Domestic Tariff Area and discrepancies in stock verification was affirmed, emphasizing the distinction between Excise duty and Customs duty for EOUs. en-us Wed, 08 Oct 2014 00:00:00 +0530 Tue, 22 Sep 2015 06:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264311 The High Court upheld the decision of the CEGAT in Appeal No. E/1463/1998, ruling in favor of the respondent, a 100% Export Oriented Unit (EOU) in Granite. The Court found no substantial question of law to intervene and rejected the Central Excise Reference Case under Section 35 of the Central Excise Act. The Tribunal's determination that no Excise duty was payable due to the absence of proven sales in the Domestic Tariff Area and discrepancies in stock verification was affirmed, emphasizing the distinction between Excise duty and Customs duty for EOUs. Case-Laws Central Excise Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264311