https://www.taxtmi.com/caselaws?id=759110 CESTAT Ahmedabad ruled in favor of appellant EOU regarding duty payment on goods cleared to DTA. The tribunal held that when EOU clears imported goods to DTA, only customs duty is payable under Section 28 of Customs Act, 1962, not central excise duty. The show cause notice issued under Section 11A(5) of Central Excise Act for recovering customs duty was void ab initio as wrong provision was invoked. Cenvat credit cannot be utilized for customs duty payment. The impugned order was set aside and appeal allowed. en-us Mon, 23 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 08:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759110 CESTAT Ahmedabad ruled in favor of appellant EOU regarding duty payment on goods cleared to DTA. The tribunal held that when EOU clears imported goods to DTA, only customs duty is payable under Section 28 of Customs Act, 1962, not central excise duty. The show cause notice issued under Section 11A(5) of Central Excise Act for recovering customs duty was void ab initio as wrong provision was invoked. Cenvat credit cannot be utilized for customs duty payment. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759110