https://www.taxtmi.com/caselaws?id=119871 The Tribunal set aside the ex parte order passed by the Commissioner of Central Excise, waiving pre-deposit of duties and penalties. The case was remanded for a fresh decision, allowing cross-examination of witnesses and a personal hearing. Discrepancies in raw material clearance at Export Oriented Units were noted, emphasizing the importance of fair procedures. Financial challenges faced by units were acknowledged, directing them to the Adjudicating authority. The judgment stressed compliance with customs regulations and EXIM Policy, considering penalties on the Managing Director and the need for adherence to trade policies. The matter was remanded for a comprehensive reevaluation considering all legal provisions. en-us Thu, 24 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119871 The Tribunal set aside the ex parte order passed by the Commissioner of Central Excise, waiving pre-deposit of duties and penalties. The case was remanded for a fresh decision, allowing cross-examination of witnesses and a personal hearing. Discrepancies in raw material clearance at Export Oriented Units were noted, emphasizing the importance of fair procedures. Financial challenges faced by units were acknowledged, directing them to the Adjudicating authority. The judgment stressed compliance with customs regulations and EXIM Policy, considering penalties on the Managing Director and the need for adherence to trade policies. The matter was remanded for a comprehensive reevaluation considering all legal provisions. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119871