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TMI Blog2007 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... d order has sustained the duty demand of Rs.1,74,436/- due on certain machinery, interest thereon and a penalty of Rs.50,000/- imposed on the appellants. The appellants, an EOU had received excisable goods availing exemption under Notification No. 123/81-C.E. dated 2-6-81. That Notification exempted capital goods, raw materials etc. from payment of duty on condition that specified articles of spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of failure to fulfil conditions such as discharge of export obligation in relation to any goods, the authorities should consult the jurisdictional Development Commissioner before issuing a Show Cause Notice to the EOU. He submits that even though the circular specifically mentioned Notification No. 13/81-Cus., dated 9-2-81 and Customs duty, the instructions applied also in case of indigeno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he context of an Audit Objection and I am directed to say that the Board has taken a view that liability of Customs duties on goods imported by 100% EOUs arises either at stage of the unit being de bonded or if any of the conditions of the exemption Notification No. 13/81, dated 9-2-1981 has been violated or remains unfulfilled. In this regard, it is seen that one of the conditions of the exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ediately inform the Development Commissioner in case a l00% EOU ceases production prematurely or fails to commence production or export within the stipulated period. In case the Development Commissioner initiates action against the unit for non-fulfilment of export obligation etc. simultaneously the Customs authorities should issue show cause notice for failure to comply which conditions of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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