Excise Authorities Cannot Challenge DTA Entitlement or Independently Demand Duty Due to Errors in EOU Computation.

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Full Text of the Document

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....100% EOU - Whether the DTA entitlement considered and fixed by the Development Commissioner can be questioned by the excise authorities or not and if there is any error in the computation of excise duty demand can be suo motu issued by the excise authorities - held no - AT....