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    <title>2002 (9) TMI 749 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal upheld the duty recovery and penalty imposed on a 100% Export-Oriented Unit (EOU) for failing to meet export obligations after importing capital goods under Notification No. 13/81-Cus. The Tribunal directed the appellants to make a pre-deposit of Rs. 10 lakhs within eight weeks to avoid dismissal of their appeal, considering their financial hardship plea and request for waiver of duty, penalty, and interest. Compliance with the Tribunal&#039;s directive was mandated for a later date.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108715</link>
      <description>The Appellate Tribunal upheld the duty recovery and penalty imposed on a 100% Export-Oriented Unit (EOU) for failing to meet export obligations after importing capital goods under Notification No. 13/81-Cus. The Tribunal directed the appellants to make a pre-deposit of Rs. 10 lakhs within eight weeks to avoid dismissal of their appeal, considering their financial hardship plea and request for waiver of duty, penalty, and interest. Compliance with the Tribunal&#039;s directive was mandated for a later date.</description>
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