https://www.taxtmi.com/caselaws?id=801301 DTA clearances of instant tea manufactured by a 100% EOU wholly from indigenous raw materials fall under Serial No. 3 of Notification No. 23/2003-C.E. where policy conditions are met and like domestic goods are dutiable. Duty is therefore confined to the excise duty applicable to like goods produced by a domestic unit; an incorrect serial entry cannot defeat the substantive exemption. Extended limitation cannot rest on wilful suppression where the department already knew the manufacturing process, input segregation and DTA clearances through verification, audits, returns or prior notices. Penalty requires fraud, collusion, wilful misstatement or intentional suppression, and is unavailable where disclosed facts show only an incorrect exemption-entry selection. Any liability remains subject to normal limitation, adjustment of duty paid and applicable interest. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801301 DTA clearances of instant tea manufactured by a 100% EOU wholly from indigenous raw materials fall under Serial No. 3 of Notification No. 23/2003-C.E. where policy conditions are met and like domestic goods are dutiable. Duty is therefore confined to the excise duty applicable to like goods produced by a domestic unit; an incorrect serial entry cannot defeat the substantive exemption. Extended limitation cannot rest on wilful suppression where the department already knew the manufacturing process, input segregation and DTA clearances through verification, audits, returns or prior notices. Penalty requires fraud, collusion, wilful misstatement or intentional suppression, and is unavailable where disclosed facts show only an incorrect exemption-entry selection. Any liability remains subject to normal limitation, adjustment of duty paid and applicable interest. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801301