https://www.taxtmi.com/caselaws?id=353751 Customs and central excise recovery against a 100% EOU could not be sustained where the binding circular made confirmation contingent on a definite adverse finding by the Development Commissioner. The record showed that the Development Commissioner had dropped the proceedings, and those orders had attained finality, so the foundational pre-condition for duty recovery, confiscation and penalty was absent. On that basis, the Tribunal held that the adjudicating authority's proceedings were unsustainable and the impugned demand and penal order failed. en-us Tue, 09 Jan 2018 00:00:00 +0530 Thu, 11 Jan 2018 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353751 Customs and central excise recovery against a 100% EOU could not be sustained where the binding circular made confirmation contingent on a definite adverse finding by the Development Commissioner. The record showed that the Development Commissioner had dropped the proceedings, and those orders had attained finality, so the foundational pre-condition for duty recovery, confiscation and penalty was absent. On that basis, the Tribunal held that the adjudicating authority's proceedings were unsustainable and the impugned demand and penal order failed. Case-Laws Central Excise Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353751