https://www.taxtmi.com/caselaws?id=110345 The case involved the confirmation of demands and penalties by the Commissioner of Central Excise & Customs, including levies on optical fibers cleared clandestinely and Customs duty on raw material. The interpretation of the proviso to Section 3(1) of the Central Excise Act was crucial, with disputes over concessional duty rates and the company's status as a 100% EOU. The judgment addressed the waiver of pre-deposit and stay of recovery pending appeals, considering factors like payments made and goods seized. Appeals were scheduled for a final hearing to thoroughly examine the complex issues involved. en-us Tue, 28 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110345 The case involved the confirmation of demands and penalties by the Commissioner of Central Excise & Customs, including levies on optical fibers cleared clandestinely and Customs duty on raw material. The interpretation of the proviso to Section 3(1) of the Central Excise Act was crucial, with disputes over concessional duty rates and the company's status as a 100% EOU. The judgment addressed the waiver of pre-deposit and stay of recovery pending appeals, considering factors like payments made and goods seized. Appeals were scheduled for a final hearing to thoroughly examine the complex issues involved. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110345