100% EOU - Extended Period of Limitation - Use of imported inputs in manufacture of non-excisable goods...

100% EOU - Extended Period of Limitation - Use of imported inputs in manufacture of non-excisable goods - The burden of proving to the contrary rested upon the appellant, which the appellant failed to discharge by failing to establish that the imported inputs were not used in the production of the cut flowers sold in DTA - In view thereof, the authorities below have rightly invoked Section 28 of the 1962 Act and allied provisions. - SC .....

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