https://www.taxtmi.com/caselaws?id=85307 The Tribunal remanded the matter for further consideration, setting aside the lower authority's order that held the appellants liable for duty under the Central Excises and Salt Act for violating EOU provisions. The Tribunal emphasized the need for a comprehensive assessment, considering the appellants' arguments regarding their inability to export due to market conditions and their contention that they should not be treated as a 100% EOU. The decision highlighted discrepancies in allowing manufacturing under Section 65 of the Customs Act without imported raw materials and granted the appellants an opportunity for a fair hearing. en-us Fri, 05 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85307 The Tribunal remanded the matter for further consideration, setting aside the lower authority's order that held the appellants liable for duty under the Central Excises and Salt Act for violating EOU provisions. The Tribunal emphasized the need for a comprehensive assessment, considering the appellants' arguments regarding their inability to export due to market conditions and their contention that they should not be treated as a 100% EOU. The decision highlighted discrepancies in allowing manufacturing under Section 65 of the Customs Act without imported raw materials and granted the appellants an opportunity for a fair hearing. Case-Laws Central Excise Fri, 05 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85307