https://www.taxtmi.com/caselaws?id=117220 The appeal was allowed as the Tribunal set aside the duty demand on capital goods for a 100% EOU facing penal action for not meeting export obligations. The Tribunal emphasized duty payment at the time of clearance and remanded the case for quantification of duty on unutilized goods. It found the demand for duty on all imported goods incorrect, requiring duty only on unutilized goods for export. Penalties were deemed unjustifiable due to circumstances beyond the appellants' control, following a precedent where penalties were not upheld under similar conditions. en-us Fri, 06 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 11:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117220 The appeal was allowed as the Tribunal set aside the duty demand on capital goods for a 100% EOU facing penal action for not meeting export obligations. The Tribunal emphasized duty payment at the time of clearance and remanded the case for quantification of duty on unutilized goods. It found the demand for duty on all imported goods incorrect, requiring duty only on unutilized goods for export. Penalties were deemed unjustifiable due to circumstances beyond the appellants' control, following a precedent where penalties were not upheld under similar conditions. Case-Laws Central Excise Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117220