https://www.taxtmi.com/caselaws?id=325291 The Tribunal ruled in favor of the appellant, an Export Oriented Unit (EOU), in a case involving liability for Special Additional Duty (SAD) on goods cleared to the Domestic Tariff Area (DTA). The Tribunal found that the demand for SAD was excessive and untenable as the goods were subject to VAT under the Maharashtra VAT Act, making them exempt under Notification No. 23/2003-CE. Additionally, the Tribunal upheld the appellant's assessment under Section 4A of the Central Excise Act, 1944, and rejected the Revenue's attempt to invoke the extended period for demand, concluding that the appellant's duty payment was appropriate. en-us Mon, 31 Aug 2015 00:00:00 +0530 Tue, 14 Feb 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325291 The Tribunal ruled in favor of the appellant, an Export Oriented Unit (EOU), in a case involving liability for Special Additional Duty (SAD) on goods cleared to the Domestic Tariff Area (DTA). The Tribunal found that the demand for SAD was excessive and untenable as the goods were subject to VAT under the Maharashtra VAT Act, making them exempt under Notification No. 23/2003-CE. Additionally, the Tribunal upheld the appellant's assessment under Section 4A of the Central Excise Act, 1944, and rejected the Revenue's attempt to invoke the extended period for demand, concluding that the appellant's duty payment was appropriate. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325291