https://www.taxtmi.com/caselaws?id=438725 The Tribunal upheld the imposition of Anti Dumping Duty on imported raw material for manufacturing finished goods by a 100% EOU, citing amendments requiring duty payment even on DTA clearances post-2008. Regarding Customs and Central Excise Duty, the Tribunal validated the demand under the Customs Act but deemed the penalty under Section 112 of the Customs Act unjustified, emphasizing that penalties should align with the Central Excise Act. The appeal was partly allowed, with the decision issued on 06.06.2023, limiting the demand to the normal limitation period and rejecting the penalty under the Customs Act. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 01:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438725 The Tribunal upheld the imposition of Anti Dumping Duty on imported raw material for manufacturing finished goods by a 100% EOU, citing amendments requiring duty payment even on DTA clearances post-2008. Regarding Customs and Central Excise Duty, the Tribunal validated the demand under the Customs Act but deemed the penalty under Section 112 of the Customs Act unjustified, emphasizing that penalties should align with the Central Excise Act. The appeal was partly allowed, with the decision issued on 06.06.2023, limiting the demand to the normal limitation period and rejecting the penalty under the Customs Act. Case-Laws Central Excise Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438725