Procedural Lapse in Inter-EOU Transfer Not Sufficient for Duty Demand: CESTAT Hyderabad

Madhucon Granites Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The appeal before the CESTAT Hyderabad arose from an Order-in-Original confirming demands of Central Excise duty and Customs duty against a 100% Export Oriented Unit (EOU) engaged in manufacturing granite products. The dispute related to the period from 01.04.2006 to 31.08.2007, during which the appellant had imported and procured goods duty-free under specified exemption notifications. The department alleged that the appellant had cleared certain goods to the Domestic Tariff Area (DTA) without payment...