https://www.taxtmi.com/caselaws?id=787393 Notification No. 22/2003-CE grants a conditional exemption to EOUs that is forfeited when power generated from duty-free furnace oil is supplied to a unit that ceases to be an EOU and becomes a DTA unit; the third proviso to paragraph 7 and Handbook provisions require payment equivalent to duty foregone, and the tribunal upheld duty demand. Transfers between units are characterised by unit-wise EOU status, so intra-corporate job-work labels do not avoid DTA supply classification. Continued non-disclosure triggered extended limitation for suppression and sustained penalty for misstatement/suppression; appeal dismissed. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787393 Notification No. 22/2003-CE grants a conditional exemption to EOUs that is forfeited when power generated from duty-free furnace oil is supplied to a unit that ceases to be an EOU and becomes a DTA unit; the third proviso to paragraph 7 and Handbook provisions require payment equivalent to duty foregone, and the tribunal upheld duty demand. Transfers between units are characterised by unit-wise EOU status, so intra-corporate job-work labels do not avoid DTA supply classification. Continued non-disclosure triggered extended limitation for suppression and sustained penalty for misstatement/suppression; appeal dismissed. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787393