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2012 (2) TMI 414 - AT - Central ExciseWaiver of pre deposit - Penalty u/s 114A - Held that:- whole case is built on the premise that raw material i.e. chemicals and yarn are not sent for job work and in fact are sold to the so called job worker by the applicant and the fabrics which is used by the so called job worker is not brought to the unit of the applicant. However prima facie there is no case of the department that raw materials imported are diverted or substituted or not accounted for or final product not exported. The 100% EOU is eligible for procuring raw material and goods locally without payment of duty besides importing raw material and chemicals without payment of duty. Movement of locally procured goods in this case have been under ARE-3. In these circumstances, we find that applicants have been able to make out a prima facie case in their favour and since the unit is 100% EOU, the balance of convenience is in their favour - Stay granted.
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