https://www.taxtmi.com/caselaws?id=367455 The Tribunal held that the 5% restriction on spares applied solely to spares removed to quarry sites, not to those procured for use within the Export Oriented Unit (EOU). Clarifications from DGFT and the Department of Revenue supported this interpretation. Consequently, the appellants were not in breach of the notifications, and duty demands with penalties were dismissed. The appeals were allowed on both substantive and limitation grounds, granting relief to the appellants. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 21 Feb 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367455 The Tribunal held that the 5% restriction on spares applied solely to spares removed to quarry sites, not to those procured for use within the Export Oriented Unit (EOU). Clarifications from DGFT and the Department of Revenue supported this interpretation. Consequently, the appellants were not in breach of the notifications, and duty demands with penalties were dismissed. The appeals were allowed on both substantive and limitation grounds, granting relief to the appellants. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367455