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2015 (10) TMI 912 - AT - Central ExciseDebonding of EOU - The precise contention of the appellant is that the finished goods and inputs lying in stock at the time of de-bonding have suffered CVD for which the finished goods shall not be dutiable further - Adjustment of CVD - extended period of limitation - Held that:- When the goods were finished goods and that suffered duty on debonding and when the appellant discharged excise duty liability on clearance of those finished goods claim of set off of additional duty of customs paid upon debonding does not appear to be unreasonable since such additional duty of customs was not refunded to the appellant in terms of section 3 of Customs Tariff Act, 1975. No doubt, the finished goods were not inputs, but in absence of refund of additional duty of customs to the appellant, adjusting that against ultimate excise duty liability would not defeat the spirit of law since no set off would result in abnormal and excessive taxation which is not permitted by law - when all the details were furnished to the Department, there was no case under the proviso to section 11A of the Central Excise Act, 1944 and proceeding was time barred. This ground also appears to be sound as verifiable from record to set aside the proceeding holding that the proviso to section 11A of the Central Excise Act, 1944 is not applicable in absence of intention to cause evasion - Decided in favour of assessee.
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