https://www.taxtmi.com/caselaws?id=114374 Notification No. 125/84-C.E. exempts goods produced in a 100% export-oriented undertaking, but duty becomes payable if any part of the goods is permitted to be sold in India. Where goods were cleared without duty for export and no proof of export was produced, the claim that no sale in India was allowed did not establish a prima facie case for complete waiver of pre-deposit. The request for remand was also rejected because it would only delay final adjudication. Complete waiver and remand were refused, and the appellants were directed to deposit 50% of the duty in each appeal, with waiver of the balance on compliance. en-us Fri, 06 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 11:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114374 Notification No. 125/84-C.E. exempts goods produced in a 100% export-oriented undertaking, but duty becomes payable if any part of the goods is permitted to be sold in India. Where goods were cleared without duty for export and no proof of export was produced, the claim that no sale in India was allowed did not establish a prima facie case for complete waiver of pre-deposit. The request for remand was also rejected because it would only delay final adjudication. Complete waiver and remand were refused, and the appellants were directed to deposit 50% of the duty in each appeal, with waiver of the balance on compliance. Case-Laws Central Excise Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114374