https://www.taxtmi.com/highlights?id=75463 EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified. en-us Thu, 07 Mar 2024 09:08:04 +0530 Thu, 07 Mar 2024 09:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75463 EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified. Highlights Customs Thu, 07 Mar 2024 09:08:04 +0530 https://www.taxtmi.com/highlights?id=75463