https://www.taxtmi.com/caselaws?id=102339 Prima facie waiver of full pre-deposit was refused where the demand arose from alleged clandestine removal from a 100% EOU to DTA, supported by shortages and the proprietor's admission, and a cited precedent on legitimate EOU clearances was held inapplicable. The tribunal also noted a separate finding of procurement of raw materials from another 100% EOU. Financial hardship from closure of the unit was considered, but only for fixing the deposit amount. A partial pre-deposit was directed, with waiver of the balance duty and entire penalty subject to compliance. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 14 Feb 2012 15:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102339 Prima facie waiver of full pre-deposit was refused where the demand arose from alleged clandestine removal from a 100% EOU to DTA, supported by shortages and the proprietor's admission, and a cited precedent on legitimate EOU clearances was held inapplicable. The tribunal also noted a separate finding of procurement of raw materials from another 100% EOU. Financial hardship from closure of the unit was considered, but only for fixing the deposit amount. A partial pre-deposit was directed, with waiver of the balance duty and entire penalty subject to compliance. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102339