https://www.taxtmi.com/caselaws?id=51618 The Tribunal held that the appellants, a 100% Export-Oriented Undertaking (EOU), should calculate the concessional duty of excise for goods cleared to the Domestic Tariff Area (DTA) as per the method outlined in the Board's circular dated 18-5-94, rejecting the Department's higher duty calculation based on a later circular. The Tribunal emphasized that the circular in force during the relevant period should apply and that retrospective application of the revised method was not permissible. Consequently, the Tribunal set aside the demand for a differential duty, allowing the appeal in favor of the appellants. en-us Mon, 11 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51618 The Tribunal held that the appellants, a 100% Export-Oriented Undertaking (EOU), should calculate the concessional duty of excise for goods cleared to the Domestic Tariff Area (DTA) as per the method outlined in the Board's circular dated 18-5-94, rejecting the Department's higher duty calculation based on a later circular. The Tribunal emphasized that the circular in force during the relevant period should apply and that retrospective application of the revised method was not permissible. Consequently, the Tribunal set aside the demand for a differential duty, allowing the appeal in favor of the appellants. Case-Laws Central Excise Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51618