https://www.taxtmi.com/caselaws?id=444200 The Tribunal held that the demand for excise duty, interest, and penalties against a 100% Export Oriented Unit (EOU) manufacturing terry towels/fabrics for not adopting the correct Central Value Duty (CVD) calculation method for clearances to the Domestic Tariff Area (DTA) cannot be sustained. The Tribunal found that the EOU correctly utilized concessional rates under specific notifications to claim exemption under another notification, thereby dismissing the department's appeals and allowing the EOU's appeal with consequential relief. The judgment emphasizes the importance of considering relevant notifications when determining duty liability for CVD on clearances to DTA by EOUs. en-us Wed, 04 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444200 The Tribunal held that the demand for excise duty, interest, and penalties against a 100% Export Oriented Unit (EOU) manufacturing terry towels/fabrics for not adopting the correct Central Value Duty (CVD) calculation method for clearances to the Domestic Tariff Area (DTA) cannot be sustained. The Tribunal found that the EOU correctly utilized concessional rates under specific notifications to claim exemption under another notification, thereby dismissing the department's appeals and allowing the EOU's appeal with consequential relief. The judgment emphasizes the importance of considering relevant notifications when determining duty liability for CVD on clearances to DTA by EOUs. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444200