2002 (9) TMI 181

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.... - The appellant is an EOU engaged in the manufacture of Soft Ferrite grade Ferric Oxide, Barium Ferrite powder, Strontium Ferrite powder. The permission letter issued by Secretariat of Industrial Approvals (hereinafter referred to as SIA) certifies these items to be the final product of the appellant. They were granted permission to remove Ferric Oxide, an 'intermediate product' as referred to in....

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....ides and considered the matter and find:- (a)     The CBEC's Circular No. 618/9/2002-CEX, dtd. 13-2-2002 on removal of goods by 100% EOUs to DTA have stipulated in Para 2 thereof as follows : - "2. It has come to the notice of the Board that field formations are interpreting the judgment of Apex Court to the effect that if the goods cleared by EOUs are not allowed to be s....

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....Customs Act, 1962 as made by the lower authorities. (b)     That the demands are barred by limitation under Section 28 of the Customs Act, 1962 and Section 11A of the Central Excise Act, 1944; we find that the notices are issued on 23-8-99, covering the period of 1-4-98 to 10-8-99 and 13-7-99, covering the period of March 1996 to March 1998 without invoking the larger period....