100% EOU - Clearance of non-duty paid goods to DTA - The ...

EOU Found Clearing Non-Duty Paid Goods to DTA with Fake Documents; Penalty Confirmed Using Extended Limitation Period.

February 24, 2014

Case Laws Central Excise AT

100% EOU - Clearance of non-duty paid goods to DTA - The documents prepared by the appellants were found to be fake lead to clandestine removal - demand and penalty confirmed invoking extended period of limitation - AT

View Source

← Previous Next →

100% EOU - Clearance of non-duty paid goods to DTA - The ...

EOU Found Clearing Non-Duty Paid Goods to DTA with Fake Documents; Penalty Confirmed Using Extended Limitation Period.

February 24, 2014

Case Laws Central Excise AT

You may also like:

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA

Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate...

DTA clearance by SEZ - who is liable to pay duty - the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were...

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

Conversion from 100% EOU to DTA - the goods were not clandestinely cleared but were cleared on payment of duty. It is a separate issue that there was a dispute about the...

100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - stay granted partly. - AT

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the...

100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of...

The document outlines provisions regarding customs bonds and bank guarantees. Key points from the legal analysis: The obligor must comply with all provisions of the...

Quick Updates: