https://www.taxtmi.com/caselaws?id=345225 The Tribunal found that the goods removed from the EOU to the DTA unit were not diverted for sale or misuse but were shifted due to a Tsunami-induced necessity. As a result, the demand and penalties imposed on both units were set aside, with the penalty on the EOU limited to Rs. 25,000. The penalty on the DTA unit was revoked due to the absence of a show cause notice. The appeals were allowed, except for the reduction in the penalty on the EOU. en-us Thu, 06 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345225 The Tribunal found that the goods removed from the EOU to the DTA unit were not diverted for sale or misuse but were shifted due to a Tsunami-induced necessity. As a result, the demand and penalties imposed on both units were set aside, with the penalty on the EOU limited to Rs. 25,000. The penalty on the DTA unit was revoked due to the absence of a show cause notice. The appeals were allowed, except for the reduction in the penalty on the EOU. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345225