Customs Permission for De-bonding Burnt Capital Goods Precludes Extended Limitation

Mineral Enterprises Limited Vs Commissioner of Central Excise and Customs (CESTAT Bangalore) Mineral Enterprises Limited v. Commissioner of Central Excise and Customs (CESTAT Bangalore) revolves around an appeal filed by Mineral Enterprises Limited (the appellant), a 100% Export Oriented Unit (EOU), against two orders: Order-in-Appeal No. 170/2016-CE AU-I dated 7.11.2016 and Order-in-Appeal No.106/2017-CE dated 07.03.2017. The appeal concerns the importation and subsequent destruction of a power screen track mounted screening plant T Chieftain by a mob of villagers. The appellant had imported ...