https://www.taxtmi.com/caselaws?id=119881 Duty-free goods covered by Notification No. 123/81-C.E. were exempt only when received in a 100% Export Oriented Unit and used within the bonded premises for manufacture of goods meant solely for export. Where the admitted facts showed that the goods were removed outside the EOU and used elsewhere, the conditions of the exemption were not satisfied. The exemption therefore failed, and confiscation, duty demand, redemption fine and penalty were sustained. en-us Fri, 10 Mar 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119881 Duty-free goods covered by Notification No. 123/81-C.E. were exempt only when received in a 100% Export Oriented Unit and used within the bonded premises for manufacture of goods meant solely for export. Where the admitted facts showed that the goods were removed outside the EOU and used elsewhere, the conditions of the exemption were not satisfied. The exemption therefore failed, and confiscation, duty demand, redemption fine and penalty were sustained. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119881