https://www.taxtmi.com/caselaws?id=246619 Duty-free capital goods received by a 100% EOU, transferred to another 100% EOU under intimation, returned within one year, and installed and used for the intended purpose were treated as satisfying the notification condition at the prima facie stage. On that basis, the demand for duty, interest and penalty arising from alleged breach of Notification No. 22/2003-C.E. did not appear sustainable for interim relief, and waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Mon, 01 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246619 Duty-free capital goods received by a 100% EOU, transferred to another 100% EOU under intimation, returned within one year, and installed and used for the intended purpose were treated as satisfying the notification condition at the prima facie stage. On that basis, the demand for duty, interest and penalty arising from alleged breach of Notification No. 22/2003-C.E. did not appear sustainable for interim relief, and waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246619