https://www.taxtmi.com/caselaws?id=372839 The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, in a case involving demands for Customs and Central Excise duty for procuring inputs without payment of duty. The Tribunal held that the appellant was not required to seek permission from the Development Commissioner for duty-free procurement of inputs, and procedural lapses should not negate the benefits of exemption notifications. The show cause notice issued during the pendency of proceedings before the Development Commissioner was deemed invalid, and the demand was barred by limitation. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 31 Dec 2018 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372839 The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, in a case involving demands for Customs and Central Excise duty for procuring inputs without payment of duty. The Tribunal held that the appellant was not required to seek permission from the Development Commissioner for duty-free procurement of inputs, and procedural lapses should not negate the benefits of exemption notifications. The show cause notice issued during the pendency of proceedings before the Development Commissioner was deemed invalid, and the demand was barred by limitation. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372839