https://www.taxtmi.com/caselaws?id=337466 The appellant, an Export Oriented Unit (EOU), was held ineligible for duty concessions on clearances into the Domestic Tariff Area (DTA) due to the absence of evidence supporting the use of domestically procured raw materials. The tribunal confirmed duty liability and imposed penalties under section 11AC of the Central Excise Act, 1944, for non-compliance with eligibility criteria. The inclusion of special additional duty (SAD) in the computed liability was upheld, emphasizing the aim of countervailing measures to equalize domestic and imported goods. The appellant's failure to provide sufficient evidence of using domestically procured raw materials led to the denial of duty concessions and imposition of penalties. en-us Tue, 30 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337466 The appellant, an Export Oriented Unit (EOU), was held ineligible for duty concessions on clearances into the Domestic Tariff Area (DTA) due to the absence of evidence supporting the use of domestically procured raw materials. The tribunal confirmed duty liability and imposed penalties under section 11AC of the Central Excise Act, 1944, for non-compliance with eligibility criteria. The inclusion of special additional duty (SAD) in the computed liability was upheld, emphasizing the aim of countervailing measures to equalize domestic and imported goods. The appellant's failure to provide sufficient evidence of using domestically procured raw materials led to the denial of duty concessions and imposition of penalties. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337466