https://www.taxtmi.com/caselaws?id=767391 CESTAT Bangalore held that a 100% EOU was liable to pay duty on inputs used in manufacturing final products cleared in DTA without duty payment, violating N/N. 52/2003-Cus. The tribunal sustained the demand for duty foregone on inputs, rejecting appellant's argument that the proviso operates independently of the main notification clause. However, CESTAT ruled that extended limitation period could not be invoked without invoking Section 28 of Customs Act or Section 11A of Central Excise Act, restricting demand to normal limitation period only. Appeal allowed partially. en-us Wed, 12 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767391 CESTAT Bangalore held that a 100% EOU was liable to pay duty on inputs used in manufacturing final products cleared in DTA without duty payment, violating N/N. 52/2003-Cus. The tribunal sustained the demand for duty foregone on inputs, rejecting appellant's argument that the proviso operates independently of the main notification clause. However, CESTAT ruled that extended limitation period could not be invoked without invoking Section 28 of Customs Act or Section 11A of Central Excise Act, restricting demand to normal limitation period only. Appeal allowed partially. Case-Laws Central Excise Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767391