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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

100% EOU - Whether the DTA entitlement considered and fixed by ...


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

September 29, 2014

Case Laws     Central Excise     AT

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

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