2023 (11) TMI 523 - SCH - Central Excise

Conversion to DTA from EOU - Alleged incorrect payment of duty on semi-finished goods and finished goods at the time of de-bonding into a DTA unit - failure to adopt Rule 14 of Customs Act, 1962 - it was held by CESTAT that The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been exported and that too on payment of duty under Section 3(1) of Central Excise Act, 1944. HELD THAT - The appeals are dismissed on facts.

Summary

The Supreme Court dismissed the appeals on facts but kept open any substantial question of law for future cases. Delay was condoned and pending applications were disposed of.