https://www.taxtmi.com/caselaws?id=447012 The policy scheme for EOU units required fixation of wastage norms for products not covered by notified norms, and the Development Commissioner's power was limited to ad hoc norms for a restricted period. The Norms Committee could not decline to fix norms merely because it considered the petitioner's downstream marble products commercially unviable or likely to generate high wastage, since commercial viability was a matter for the entrepreneur and permission under the EOU scheme was a policy question for the competent Government. The report was also vitiated by reliance on the Excise Department's input despite earlier directions that the matter proceed without such objections. The refusal was unsustainable, and the report was liable to be set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447012 The policy scheme for EOU units required fixation of wastage norms for products not covered by notified norms, and the Development Commissioner's power was limited to ad hoc norms for a restricted period. The Norms Committee could not decline to fix norms merely because it considered the petitioner's downstream marble products commercially unviable or likely to generate high wastage, since commercial viability was a matter for the entrepreneur and permission under the EOU scheme was a policy question for the competent Government. The report was also vitiated by reliance on the Excise Department's input despite earlier directions that the matter proceed without such objections. The refusal was unsustainable, and the report was liable to be set aside. Case-Laws Customs Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447012