https://www.taxtmi.com/caselaws?id=770131 CESTAT Ahmedabad held that 4% Special Additional Duty under Section 3(5) of Customs Tariff Act, 1975 is leviable on clearances by 100% EOU to sister units in DTA, even if exempt from VAT/sales tax, following Moser Baer precedent. On destruction of expired goods, duty is demandable only if reasonable time wasn't allowed to the party for seeking permission. Extended limitation period was validly invoked as appellant failed to disclose benefit availment in returns. Appeal partly allowed with remand for further examination on destruction issue. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770131 CESTAT Ahmedabad held that 4% Special Additional Duty under Section 3(5) of Customs Tariff Act, 1975 is leviable on clearances by 100% EOU to sister units in DTA, even if exempt from VAT/sales tax, following Moser Baer precedent. On destruction of expired goods, duty is demandable only if reasonable time wasn't allowed to the party for seeking permission. Extended limitation period was validly invoked as appellant failed to disclose benefit availment in returns. Appeal partly allowed with remand for further examination on destruction issue. Case-Laws Central Excise Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770131