Case Law Details
Case Name : Commissioner of CGST & Excise Vs National Aluminium Company Limited (CESTAT Kolkata)
Appeal Number : Excise Appeal No. 76050 of 2018
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Commissioner of CGST & Excise Vs National Aluminium Company Limited (CESTAT Kolkata)
The case of Commissioner of CGST & Excise vs. National Aluminium Company Limited (CESTAT Kolkata) involves a dispute regarding the transition of a 100% Export-Oriented Unit (EOU) to the Export Promotion Capital Goods (EPCG) Scheme and the fulfillment of export obligations. The Revenue appealed the adjudicating authority’s decision to drop proceedings against the respondent.
Detailed Analysis:
- Proceedings were initiated against National Aluminium Company Limited (NALCO) for alleged wrong availment of exemptions in violation of certain notifications and trade policy provisions due to their failure to achieve the minimum Net Foreign Exchange Earnings (NFEP) as required by the Foreign Trade Policy.
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