https://www.taxtmi.com/caselaws?id=114682 The Tribunal granted M/s. Uniworth Textiles Ltd.'s application for waiver of pre-deposit of Central Excise duty and penalty under Notification No. 97/91-C.E. The appellant, a 100% Export Oriented Undertaking, exported goods to Nepal but was denied the benefit of the notification due to goods not being allowed to be sold in India. The Tribunal found in favor of the appellant, holding that the provisions triggering duty under the proviso to Section 3(1) of the Central Excise Act were not applicable in this case. Consequently, the Tribunal stayed the recovery of the entire amount of duty and penalty pending the appeal hearing. en-us Thu, 11 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114682 The Tribunal granted M/s. Uniworth Textiles Ltd.'s application for waiver of pre-deposit of Central Excise duty and penalty under Notification No. 97/91-C.E. The appellant, a 100% Export Oriented Undertaking, exported goods to Nepal but was denied the benefit of the notification due to goods not being allowed to be sold in India. The Tribunal found in favor of the appellant, holding that the provisions triggering duty under the proviso to Section 3(1) of the Central Excise Act were not applicable in this case. Consequently, the Tribunal stayed the recovery of the entire amount of duty and penalty pending the appeal hearing. Case-Laws Central Excise Thu, 11 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114682