https://www.taxtmi.com/caselaws?id=246372 The Tribunal found in favor of the applicant, a 100% EOU, in a case concerning the waiver of pre-deposit of duty and penalty under Section 114A of the Customs Act, 1962. The issue revolved around whether raw materials were sent for job work or sold, with the department alleging a violation of EOU regulations. However, as there was no evidence of diversion or substitution of goods, the Tribunal concluded that the applicant had a prima facie case. Consequently, the Tribunal waived the pre-deposit requirement and stayed the recovery of dues to support the applicant's 100% EOU status. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246372 The Tribunal found in favor of the applicant, a 100% EOU, in a case concerning the waiver of pre-deposit of duty and penalty under Section 114A of the Customs Act, 1962. The issue revolved around whether raw materials were sent for job work or sold, with the department alleging a violation of EOU regulations. However, as there was no evidence of diversion or substitution of goods, the Tribunal concluded that the applicant had a prima facie case. Consequently, the Tribunal waived the pre-deposit requirement and stayed the recovery of dues to support the applicant's 100% EOU status. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246372