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Issuance of SCN against EOUs

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 58 - Vide Circular No. 21/95-Cus. dated 10.3.1995, the CBEC has clarified to its field formations that prompt action should be taken for issue of SCNs against units indulging in gr .....

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vide Instruction F. No. 307/5/97-FTT, dated 6.8.1997, the CBEC clarified that the EOUs which failed to achieve export obligations/value addition in/after 5 years of inception, duty may be demanded without waiting for any reference to the Development .....

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ents on which doubts have arisen) for detailed examination in the Board's Office. In such cases, show cause notices should be issued only after the issues are examined and the legal position settled. This would avoid situations wherein the allega .....

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ould be taken by the Development Commissioner with respect to fulfillment of export obligation as far as possible within 6 months but positively within one year. An amendment to this effect has also been made in para 3(ii) of part (a) of Appendix 14- .....

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