https://www.taxtmi.com/highlights?id=70198 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has been imposed under Section 112 of Customs Act, 1962, whereas the duty should have been demanded under Central Excise Act and penalty imposed under Central Excise Act/ Rules only. - The demand can be sustained only for the normal period of limitation - AT en-us Thu, 08 Jun 2023 09:07:19 +0530 Thu, 08 Jun 2023 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70198 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has been imposed under Section 112 of Customs Act, 1962, whereas the duty should have been demanded under Central Excise Act and penalty imposed under Central Excise Act/ Rules only. - The demand can be sustained only for the normal period of limitation - AT Highlights Central Excise Thu, 08 Jun 2023 09:07:19 +0530 https://www.taxtmi.com/highlights?id=70198