https://www.taxtmi.com/caselaws?id=33160 Advance DTA clearances by a 100% EOU linked to future export entitlement could not claim exemption under Notification No. 2/95-CE once the Development Commissioner finally found that the unit had not made physical exports and had failed to fulfil export obligation. The competent authority's determination of non-compliance made the bond conditions enforceable, supporting the duty demand. The alternative claim under Notification No. 83/90-Cus. also failed because the exemption was conditional, had not been claimed at the relevant stage, and the facts did not undermine confiscation, redemption fine, or penalty. The duty, fine, and penalty therefore remained sustained. en-us Thu, 06 Nov 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33160 Advance DTA clearances by a 100% EOU linked to future export entitlement could not claim exemption under Notification No. 2/95-CE once the Development Commissioner finally found that the unit had not made physical exports and had failed to fulfil export obligation. The competent authority's determination of non-compliance made the bond conditions enforceable, supporting the duty demand. The alternative claim under Notification No. 83/90-Cus. also failed because the exemption was conditional, had not been claimed at the relevant stage, and the facts did not undermine confiscation, redemption fine, or penalty. The duty, fine, and penalty therefore remained sustained. Case-Laws Central Excise Thu, 06 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33160