https://www.taxtmi.com/caselaws?id=757442 CESTAT Chennai allowed the appeal of a 100% EOU challenging demands for non-compliance with Notification 31/2007-CE regarding CT-1 certificate requirements for DTA supplies. The Tribunal held that Form-H submissions sufficiently proved goods were supplied to DTA customers for export purposes only, with no allegation that manufactured goods weren't exported. Following precedent in Ramani Plastics case, procedural lapses in CT-1 certificate procurement didn't warrant duty demands. The Tribunal found show cause notices time-barred as audits hadn't objected to clearances, appellant made repeated representations about certificate difficulties, and subsequent notification 20/2015 omitted CT-1 requirements. Penalty on Managing Director was also set aside. en-us Fri, 23 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 17:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757442 CESTAT Chennai allowed the appeal of a 100% EOU challenging demands for non-compliance with Notification 31/2007-CE regarding CT-1 certificate requirements for DTA supplies. The Tribunal held that Form-H submissions sufficiently proved goods were supplied to DTA customers for export purposes only, with no allegation that manufactured goods weren't exported. Following precedent in Ramani Plastics case, procedural lapses in CT-1 certificate procurement didn't warrant duty demands. The Tribunal found show cause notices time-barred as audits hadn't objected to clearances, appellant made repeated representations about certificate difficulties, and subsequent notification 20/2015 omitted CT-1 requirements. Penalty on Managing Director was also set aside. Case-Laws Central Excise Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757442