https://www.taxtmi.com/caselaws?id=356643 The Tribunal ruled in favor of the appellants in a case concerning duty liability on items not included during debonding from the EOU scheme. The dispute arose over the classification of certain items as scrap or capital goods, with the department demanding duty on depreciated value after a significant delay. The Tribunal held that the show cause notice was time-barred due to the department's prior intimation for scrap value payment and the appellant's prompt discharge of duty. Consequently, the appeal succeeded on the grounds of limitation, and the appellants were granted relief. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356643 The Tribunal ruled in favor of the appellants in a case concerning duty liability on items not included during debonding from the EOU scheme. The dispute arose over the classification of certain items as scrap or capital goods, with the department demanding duty on depreciated value after a significant delay. The Tribunal held that the show cause notice was time-barred due to the department's prior intimation for scrap value payment and the appellant's prompt discharge of duty. Consequently, the appeal succeeded on the grounds of limitation, and the appellants were granted relief. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356643