https://www.taxtmi.com/caselaws?id=216870 In an EPCG exemption dispute, the Tribunal distinguished between non-installation of machinery and mere shortfall in export obligation. On the show cause notice and relied-upon material, the allegation was only incomplete discharge of the export obligation, while the machinery was not shown to be unused or the factory non-existent. Condition 4 of the notification provided for proportionate duty with interest where there was a shortfall, and the amount earlier worked out by the department aligned with that mechanism. In the absence of a clear basis to demand the full exemption again or to sustain penalties, no further liability beyond the amount already deposited was made out. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 07 Sep 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216870 In an EPCG exemption dispute, the Tribunal distinguished between non-installation of machinery and mere shortfall in export obligation. On the show cause notice and relied-upon material, the allegation was only incomplete discharge of the export obligation, while the machinery was not shown to be unused or the factory non-existent. Condition 4 of the notification provided for proportionate duty with interest where there was a shortfall, and the amount earlier worked out by the department aligned with that mechanism. In the absence of a clear basis to demand the full exemption again or to sustain penalties, no further liability beyond the amount already deposited was made out. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216870