https://www.taxtmi.com/caselaws?id=31317 Where the record showed that imported dross was genuinely used by a 100% EOU to manufacture brass granules, ingots, wire and rods, and that the resulting goods were cleared into the DTA with authorisation and on payment of duty, a demand treating the clearances as unauthorised sale of segregated material could not stand. The Tribunal relied on the annexure to the show cause notice and the permission for DTA sale to reject the allegation of short-paid customs and central excise duty. The demand and penalty were held unsustainable, and the impugned orders were set aside in favour of the assessee. en-us Fri, 20 Jul 2007 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31317 Where the record showed that imported dross was genuinely used by a 100% EOU to manufacture brass granules, ingots, wire and rods, and that the resulting goods were cleared into the DTA with authorisation and on payment of duty, a demand treating the clearances as unauthorised sale of segregated material could not stand. The Tribunal relied on the annexure to the show cause notice and the permission for DTA sale to reject the allegation of short-paid customs and central excise duty. The demand and penalty were held unsustainable, and the impugned orders were set aside in favour of the assessee. Case-Laws Customs Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31317