https://www.taxtmi.com/caselaws?id=113473 The Tribunal ordered the appellants, a 100% EOU, to deposit Rs. 4 lakhs towards duty by a specified date. Compliance would result in waiving the remaining duty amount and outstanding penalty, with recoveries stayed pending appeal disposal. The dispute centered on the refusal to include deemed exports in calculating concessional duty entitlements. Despite citing Tribunal judgments, the appellants failed to establish a strong prima facie case for waiving the entire demanded duty. The decision was based on the lack of compelling evidence regarding the includability of deemed exports, leading to a partial waiver of pre-deposit amounts. en-us Wed, 12 May 2004 00:00:00 +0530 Sat, 05 May 2012 14:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113473 The Tribunal ordered the appellants, a 100% EOU, to deposit Rs. 4 lakhs towards duty by a specified date. Compliance would result in waiving the remaining duty amount and outstanding penalty, with recoveries stayed pending appeal disposal. The dispute centered on the refusal to include deemed exports in calculating concessional duty entitlements. Despite citing Tribunal judgments, the appellants failed to establish a strong prima facie case for waiving the entire demanded duty. The decision was based on the lack of compelling evidence regarding the includability of deemed exports, leading to a partial waiver of pre-deposit amounts. Case-Laws Customs Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113473