https://www.taxtmi.com/caselaws?id=760077 CESTAT Ahmedabad held that the appellant, a 100% Export Oriented Unit, was entitled to concessional duty rates under Notification No. 23/2003-CE for DTA clearances of by-products Ammonium Carbonate Liquor and Ammonium Sulphate. The tribunal found the appellant had fulfilled export obligations and achieved positive Net Foreign Exchange earnings, making them eligible for concessional rates on by-products. The extended limitation period under Section 11A was deemed inapplicable as no fraud, misrepresentation, or suppression was established. The penalty imposed on the Deputy General Manager under Rule 26 was set aside. The impugned order was overturned and appeal allowed. en-us Fri, 13 Sep 2024 00:00:00 +0530 Wed, 16 Oct 2024 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760077 CESTAT Ahmedabad held that the appellant, a 100% Export Oriented Unit, was entitled to concessional duty rates under Notification No. 23/2003-CE for DTA clearances of by-products Ammonium Carbonate Liquor and Ammonium Sulphate. The tribunal found the appellant had fulfilled export obligations and achieved positive Net Foreign Exchange earnings, making them eligible for concessional rates on by-products. The extended limitation period under Section 11A was deemed inapplicable as no fraud, misrepresentation, or suppression was established. The penalty imposed on the Deputy General Manager under Rule 26 was set aside. The impugned order was overturned and appeal allowed. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760077