https://www.taxtmi.com/highlights?id=54577 100% EOU - Extended Period of Limitation - Use of imported inputs in manufacture of non-excisable goods - The burden of proving to the contrary rested upon the appellant, which the appellant failed to discharge by failing to establish that the imported inputs were not used in the production of the cut flowers sold in DTA - In view thereof, the authorities below have rightly invoked Section 28 of the 1962 Act and allied provisions. - SC en-us Wed, 02 Sep 2020 10:28:33 +0530 Wed, 02 Sep 2020 10:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54577 100% EOU - Extended Period of Limitation - Use of imported inputs in manufacture of non-excisable goods - The burden of proving to the contrary rested upon the appellant, which the appellant failed to discharge by failing to establish that the imported inputs were not used in the production of the cut flowers sold in DTA - In view thereof, the authorities below have rightly invoked Section 28 of the 1962 Act and allied provisions. - SC Highlights Central Excise Wed, 02 Sep 2020 10:28:33 +0530 https://www.taxtmi.com/highlights?id=54577