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2008 (9) TMI 346 - AT - Customs100% EOU - They have also another unit under the STPI Scheme - Transfer of goods from EHTP units to STP - During the Customs Special audit team visit it was noticed that some of the bonded goods like Air Conditioners, batters, UPS procured by the respondents without payment of duty against CT. 3 Certificate in terms of exemption provided under Notification 22/2003-C.E. dated 31-3-2003 were shifted and found installed in the STP unit located at the sixth floor i.e. outside the bonded premises of this unit – Held that - when the different EOU units STPI and EHTP are under the control of the same managements, demand is not justified - A very harsh measure is not at all needed
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