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2015 (10) TMI 912 - CESTAT CHENNAI

2015 (10) TMI 912 - CESTAT CHENNAI - TMI - Debonding 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 .....

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ermitted 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. - Appeal No. E/42570/2013 - Final Order No. 41337 / 2015 .....

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against the ultimate duty liability cannot be denied upon clearance of the finished goods debonded But Revenue disputes that the CVD paid on the finished goods upon de-bonding cannot be claimed as set off like input credit. Such difference between the parties gave raise to dispute in the present appeal. 2. Law is well settled that the same goods shall not be doubly dutiable. Additional duty of customs is paid on import of the goods. But when the EOU has de-bonded the goods which comprised finis .....

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