https://www.taxtmi.com/caselaws?id=3873 Duty-free procurement of capital goods by a 100% Export Oriented Unit under CT-3 could not be treated as an unsustained contravention where the Development Commissioner had already dropped proceedings on merits. On those facts, the adverse demand and penalty were found unsustainable because the same allegation could not be revived in revenue proceedings after competent exoneration. The later demand was also held time barred. The revenue challenge therefore failed and the order dropping the demand was upheld. en-us Wed, 28 Nov 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3873 Duty-free procurement of capital goods by a 100% Export Oriented Unit under CT-3 could not be treated as an unsustained contravention where the Development Commissioner had already dropped proceedings on merits. On those facts, the adverse demand and penalty were found unsustainable because the same allegation could not be revived in revenue proceedings after competent exoneration. The later demand was also held time barred. The revenue challenge therefore failed and the order dropping the demand was upheld. Case-Laws Central Excise Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3873