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2015 (10) TMI 603 - AT - Customs100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Denial of exemption claim - Demand of differential duty - Levy of additional duty of customs - Invocation of larger period of limitation - Held that:- duty should have been recovered from M/s. ESSAR Oil and not from the respondent - irrespective of whether the additional customs duty leviable under section 116 of the Finance Act, 1994 is recoverable from the respondent or not, the demand is time barred - Issue stands decided in the favour of the respondent by the Tribunal' s judgment in the case of STI India Limited Vs. CCE- Indore reported in [2007 (10) TMI 482 - CESTAT, NEW DELHI] and also by Larger Bench Judgment in the case of Paras Feb International Vs. Commissioner of Central Excise Kandla reported in [2010 (6) TMI 184 - CESTAT, NEW DELHI] - Decided against Revenue.
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