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2015 (11) TMI 325 - SC - Central ExciseDenial of concessional rate of duty - whether the clearances made by 100% EOUs are entitled to concessional rate of Customs duty provided under EPCG Schemes - Clearances made by 100% EOU - Held that:- concessional rate of duty shall be leviable in respect of clearances effected by 100% EOUs to EPCG units and even the condition of import through specific ports has been clarified to be inapplicable as clearance by 100% EOUs have been considered as clearance from any port in India including the specified port. We, therefore, hold that the concessional rate of duty has been rightly availed of by the appellants and there is no case for further demand of duty. Since there has been no evasion of duty the question of imposition of any penalty on any of the appellants does not arise. No infirmity in the findings of the Tribunal [2006 (12) TMI 296 - CESTAT, AHMEDABAD] - Decided against Revenue.
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