https://www.taxtmi.com/caselaws?id=218753 An EOU remained under bond until a final de-bonding order was issued by the competent authority, so duty demand and recovery proceedings against imported or indigenous capital goods were premature before that stage. The applicable procedure and circulars treated duty liability as arising only on de-bonding, and depreciation was to be considered when duty was later computed. On that basis, the Tribunal granted complete waiver of pre-deposit and stay of recovery pending the appeals. en-us Wed, 28 Dec 2011 00:00:00 +0530 Sun, 25 Nov 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218753 An EOU remained under bond until a final de-bonding order was issued by the competent authority, so duty demand and recovery proceedings against imported or indigenous capital goods were premature before that stage. The applicable procedure and circulars treated duty liability as arising only on de-bonding, and depreciation was to be considered when duty was later computed. On that basis, the Tribunal granted complete waiver of pre-deposit and stay of recovery pending the appeals. Case-Laws Central Excise Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218753