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2018 (4) TMI 1013 - AT - Central ExciseClearance to 100% EOU - demand of AED (Surcharge) and Education Cess - clearance of waste under N/N. 22/2003-CE dated 31.03.2003 - time limitation - Held that: - appellants had cleared the goods to EOU with full knowledge of the department and they have intimated the facts of such clearances also - in a situation which involved clearance of goods to EOU under CT-3 Certificates, Hon’ble Supreme Court, in the Blue Star Ltd., [2015 (3) TMI 628 - SUPREME COURT], has upheld the Tribunal’s view that the demand hit by limitation - appeal allowed - decided in favor of appellant.
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