https://www.taxtmi.com/caselaws?id=121542 The Tribunal ruled in favor of the appellants, an Export-Oriented Unit (EOU), in a case concerning duty demand and penalty on capital goods. The Tribunal found that the EOU's operations with quarry-owners constituted a "mining lease" as defined by the Supreme Court, satisfying the requirements of the Notification. It differentiated the case from previous decisions and granted waiver of predeposit and stay of recovery for the duty and penalty amounts, indicating a favorable outcome for the appellants due to the lack of merit in the duty demand. en-us Thu, 05 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 14:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121542 The Tribunal ruled in favor of the appellants, an Export-Oriented Unit (EOU), in a case concerning duty demand and penalty on capital goods. The Tribunal found that the EOU's operations with quarry-owners constituted a "mining lease" as defined by the Supreme Court, satisfying the requirements of the Notification. It differentiated the case from previous decisions and granted waiver of predeposit and stay of recovery for the duty and penalty amounts, indicating a favorable outcome for the appellants due to the lack of merit in the duty demand. Case-Laws Central Excise Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121542