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2009 (1) TMI 235 - AT - Central Excise100% EOU – Export Obligation – non fulfillment of - Held that - appellant had tried to fulfill the export obligation during the periods 1995-96 to 2000-01 but fell short - Development Commissioner had held against the appellant that they are guilt for non-fulfilment of minimum export obligation and hence, imposed a penalty of Rs. 10,000/-, which was paid by the appellants. - the Development Commissioner had ‘suo motu’ cancelled the approval of EOU to the appellants – Demand of duty works out by the adjudicating authority confirmed – Inputs in factory premises and inputs contained in finished goods allowed to be destroyed without payment of duty – redemption fine in lieu of confiscation reduced – penalty imposed u/s 112 upheld
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