https://www.taxtmi.com/caselaws?id=356704 The Tribunal partially allowed the Revenue's appeal in a case concerning duty demand on materials imported by an EOU. The dispute centered on duty liability for raw materials used in manufacturing finished goods cleared to DTA. The Tribunal upheld the duty confirmation on inputs but set aside penalties. It found the excess duty paid on finished goods covered any interest due, allowing adjustment under Section 11D(4) of the Central Excise Act. The decision clarified duty obligations, sustained interest liability concerns, and partially favored the Revenue. en-us Fri, 02 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356704 The Tribunal partially allowed the Revenue's appeal in a case concerning duty demand on materials imported by an EOU. The dispute centered on duty liability for raw materials used in manufacturing finished goods cleared to DTA. The Tribunal upheld the duty confirmation on inputs but set aside penalties. It found the excess duty paid on finished goods covered any interest due, allowing adjustment under Section 11D(4) of the Central Excise Act. The decision clarified duty obligations, sustained interest liability concerns, and partially favored the Revenue. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356704