100% EOU - extended period of limitation - while demanding duty ...

Central Excise

June 8, 2023

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has been imposed under Section 112 of Customs Act, 1962, whereas the duty should have been demanded under Central Excise Act and penalty imposed under Central Excise Act/ Rules only. - The demand can be sustained only for the normal period of limitation - AT

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100% EOU - extended period of limitation - while demanding duty ...

Central Excise

June 8, 2023

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