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2013 (11) TMI 1207 - CESTAT CHENNAIAssessee availed exemption under Notification No.52/03 - Indigenous goods procured for use in their EOU – Restriction of 5% on the value of spares imported - Revenue found that they had imported more than 5% of the value of equipment during four different periods – Held that:- The core issue in dispute is whether the restriction of 5% is to be enforced at the time of import into the bonded warehouse of EOU or at the clearance from EOU for use in quarry - The factual issue to be decided is whether more than 5% has been actually issued to quarry - Annexure-B of the Show Cause Notice is in respect of spares issued to the quarry exceeding 5% and Annexure-B1 is in respect of spares issued to quarries as well as EOU - there is a question of fact which was under dispute and not settled by the adjudicating authority in clear terms - The legal issue also needs to be determined - the unit is facing acute financial crisis and they have filed applications for producing additional evidence to demonstrate their financial hardship - Pre-deposit of Rupees thirty lakhs to be deposited – upon such submission rest of the duty to be submitted till the disposal – Partial stay granted.
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