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Changes in duty liability on DTA clearances from EOU applies prospectively only
Case Law Details
- Case Name
- L. R. Brothers Indo Flora Ltd. Vs. Commissioner of Central Excise (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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L. R. Brothers Indo Flora Ltd. Vs. Commissioner of Central Excise (Supreme Court)
The appellant being a 100% EOU and into manufacture of cut flowers, without obtaining the approval of the Development Commissioner and without maintaining the requisite net foreign exchange earning, made DTA sales to the extent of Rs.38,40,537/ during 1998-99 to 200001 (upto December 2000), in contravention of the provisions of EXIM Policy. Notably, the appellant subsequently sought ex-post facto approval from the Development Commissioner vide letter dated 6.2.2001.
Show cause issued as t...
