https://www.taxtmi.com/caselaws?id=450007 Where goods cleared by a 100% EOU into the domestic tariff area would be exempt from special additional duty if imported, the excise duty equal to SAD under the proviso to Section 3(1) is nil; the separate conditions of Notification No. 23/2003-CE need not be independently met, and the demand could not stand. The show cause notice was also unsustainable because it was issued after omission of Section 11A(5), the extended period was unavailable on the facts, and the record showed no fraud, suppression, wilful misstatement, or intent to evade duty. The demand was therefore set aside. en-us Fri, 23 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450007 Where goods cleared by a 100% EOU into the domestic tariff area would be exempt from special additional duty if imported, the excise duty equal to SAD under the proviso to Section 3(1) is nil; the separate conditions of Notification No. 23/2003-CE need not be independently met, and the demand could not stand. The show cause notice was also unsustainable because it was issued after omission of Section 11A(5), the extended period was unavailable on the facts, and the record showed no fraud, suppression, wilful misstatement, or intent to evade duty. The demand was therefore set aside. Case-Laws Central Excise Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450007