https://www.taxtmi.com/caselaws?id=115711 The Tribunal in Appeal No. E./2588/2005 condones the delay, allowing the appeal to proceed. Regarding the use of duty-free imported machinery in a 100% EOU for domestic production, the Tribunal disagrees with the appellants, emphasizing compliance with approval requirements. Duty calculation on impugned goods is directed to follow exemption notifications. The judgment criticizes the Department's representative and stresses the need for senior officers in significant cases. The interpretation of the Central Excise Act highlights compliance with scheme and approval for 100% EOUs, with directions on duty pre-deposit. en-us Thu, 22 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115711 The Tribunal in Appeal No. E./2588/2005 condones the delay, allowing the appeal to proceed. Regarding the use of duty-free imported machinery in a 100% EOU for domestic production, the Tribunal disagrees with the appellants, emphasizing compliance with approval requirements. Duty calculation on impugned goods is directed to follow exemption notifications. The judgment criticizes the Department's representative and stresses the need for senior officers in significant cases. The interpretation of the Central Excise Act highlights compliance with scheme and approval for 100% EOUs, with directions on duty pre-deposit. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115711