CESTAT rules against Extended Period of Limitation for Evaporation Loss Demand

Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara (CESTAT Ahmedabad) Introduction: The case of Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara involves a demand for customs duty by the revenue department based on a declared evaporation loss in the distillation process. The appellant, Sujag Fine Chemicals Pvt Ltd, a 100% Export Oriented Unit (EOU), contested this demand, citing that the revenue department had previously acknowledged and accepted the declared approximate evaporation loss of 5%. Analysis: The appeal hinged on the matter of the extended period of limitation invoked...