https://www.taxtmi.com/caselaws?id=114633 The tribunal found that there was a good case for the unit in Kandla not to be held liable for duty under Rule 20(4) of the Central Excise Rules, 2002, for goods sent to a 100% EOU at Hisar, Haryana. Despite the Revenue's request for more time to verify if the goods were exported, the tribunal ordered a complete waiver of the duty and penalties imposed on the appellants. The decision was based on the lack of evidence supporting duty liability on the Kandla unit, considering the diversion and export of goods from the Hisar unit. en-us Mon, 11 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114633 The tribunal found that there was a good case for the unit in Kandla not to be held liable for duty under Rule 20(4) of the Central Excise Rules, 2002, for goods sent to a 100% EOU at Hisar, Haryana. Despite the Revenue's request for more time to verify if the goods were exported, the tribunal ordered a complete waiver of the duty and penalties imposed on the appellants. The decision was based on the lack of evidence supporting duty liability on the Kandla unit, considering the diversion and export of goods from the Hisar unit. Case-Laws Customs Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114633