https://www.taxtmi.com/caselaws?id=783169 Deviation from Standard Input Output Norms, by itself, was held insufficient to sustain duty demand on duty-free inputs used by a 100% EOU for export manufacture, because diversion or misuse was not established and the matter required fresh factual and legal examination. The limitation question was also remitted for de novo consideration, as the record did not show a complete examination of whether the extended period could validly be invoked in light of audits, returns, and alleged suppression. Penalties were set aside because the dispute was interpretational and there was no clear proof of wilful suppression or mala fide intent. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 14:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783169 Deviation from Standard Input Output Norms, by itself, was held insufficient to sustain duty demand on duty-free inputs used by a 100% EOU for export manufacture, because diversion or misuse was not established and the matter required fresh factual and legal examination. The limitation question was also remitted for de novo consideration, as the record did not show a complete examination of whether the extended period could validly be invoked in light of audits, returns, and alleged suppression. Penalties were set aside because the dispute was interpretational and there was no clear proof of wilful suppression or mala fide intent. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783169