https://www.taxtmi.com/caselaws?id=124241 A duty demand against a 100% export-oriented unit for alleged non-availability of imported capital goods and shortage of raw material could not be sustained without first following the procedure requiring reference to the Development Commissioner. The CESTAT noted its earlier view that disputes involving a 100% EOU must be adjudicated only after such reference, and found that the impugned order had not complied with that process. The order was therefore set aside and the matter remanded to the Adjudicating Authority to follow due procedure and decide the case in accordance with law, without any expression of opinion on the merits. en-us Tue, 27 May 2008 00:00:00 +0530 Thu, 27 Sep 2012 10:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124241 A duty demand against a 100% export-oriented unit for alleged non-availability of imported capital goods and shortage of raw material could not be sustained without first following the procedure requiring reference to the Development Commissioner. The CESTAT noted its earlier view that disputes involving a 100% EOU must be adjudicated only after such reference, and found that the impugned order had not complied with that process. The order was therefore set aside and the matter remanded to the Adjudicating Authority to follow due procedure and decide the case in accordance with law, without any expression of opinion on the merits. Case-Laws Customs Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124241