https://www.taxtmi.com/caselaws?id=409790 The tribunal upheld the Commissioner's decision, ruling in favor of the respondents. It concluded that raw oil cleared by the 100% EOU should be treated as if manufactured in a DTA Unit and exempt from excise duty. The tribunal also confirmed that no excise duty was payable on the clearance of raw oil, citing relevant notifications applicable to DTA Units. Additionally, the tribunal found that the Supreme Court's judgment in the respondents' previous case applied to the present matter. The demand for the extended period was dropped on grounds of limitation, which was not challenged. The tribunal dismissed the revenue's appeals and upheld the Commissioner's orders. en-us Wed, 14 Jul 2021 00:00:00 +0530 Fri, 16 Jul 2021 08:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409790 The tribunal upheld the Commissioner's decision, ruling in favor of the respondents. It concluded that raw oil cleared by the 100% EOU should be treated as if manufactured in a DTA Unit and exempt from excise duty. The tribunal also confirmed that no excise duty was payable on the clearance of raw oil, citing relevant notifications applicable to DTA Units. Additionally, the tribunal found that the Supreme Court's judgment in the respondents' previous case applied to the present matter. The demand for the extended period was dropped on grounds of limitation, which was not challenged. The tribunal dismissed the revenue's appeals and upheld the Commissioner's orders. Case-Laws Central Excise Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409790