https://www.taxtmi.com/caselaws?id=376590 The Tribunal partially allowed the appeal by a 100% Export Oriented Unit (EOU) concerning the use of duty-free imported raw materials in manufacturing. The duty demand with interest was confirmed, and the bond was enforced, but no penalty was imposed. The Tribunal acknowledged the plea on limitation based on a previous adjudication, remanding the matter for re-calculation of duty liability within the normal period of limitation and excluding the "third-time cess." The decision was based on a detailed analysis of the case's legal aspects and relevant precedents. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376590 The Tribunal partially allowed the appeal by a 100% Export Oriented Unit (EOU) concerning the use of duty-free imported raw materials in manufacturing. The duty demand with interest was confirmed, and the bond was enforced, but no penalty was imposed. The Tribunal acknowledged the plea on limitation based on a previous adjudication, remanding the matter for re-calculation of duty liability within the normal period of limitation and excluding the "third-time cess." The decision was based on a detailed analysis of the case's legal aspects and relevant precedents. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376590