https://www.taxtmi.com/caselaws?id=3987 Departmental authorities are bound by a binding circular governing adjudication of an EOU's alleged failure to meet exemption conditions, including prior consultation with the Development Commissioner before duty is confirmed. The circular required a definite conclusion on liability before issuance or confirmation of demand, and the Tribunal treated this procedure as applicable even to indigenous goods covered by the exemption arrangement. Because the demand and penalty were confirmed without following that consultation process, the adjudication was held premature. The matter was remanded for fresh readjudication in accordance with the circular. en-us Thu, 15 Nov 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3987 Departmental authorities are bound by a binding circular governing adjudication of an EOU's alleged failure to meet exemption conditions, including prior consultation with the Development Commissioner before duty is confirmed. The circular required a definite conclusion on liability before issuance or confirmation of demand, and the Tribunal treated this procedure as applicable even to indigenous goods covered by the exemption arrangement. Because the demand and penalty were confirmed without following that consultation process, the adjudication was held premature. The matter was remanded for fresh readjudication in accordance with the circular. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3987