https://www.taxtmi.com/caselaws?id=50408 A 100% Export Oriented Unit faced duty demands, confiscation and penalties after alleged failure to fulfil export obligations, unauthorised job work and removal of capital goods. The Tribunal noted that central excise duty applies to goods sold in India, not to all manufactured goods, and treated Rule 173Q penalty as inapplicable to EOUs on the facts stated. It also stressed that customs and excise action should follow notice to the Development Commissioner and relevant Ministry directions. The Commissioner's order was set aside and the matter remanded for fresh consideration of the nature of exports, the status of the garments, and compliance with the governing circulars. en-us Tue, 03 Oct 2000 00:00:00 +0530 Sat, 21 Aug 2010 15:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50408 A 100% Export Oriented Unit faced duty demands, confiscation and penalties after alleged failure to fulfil export obligations, unauthorised job work and removal of capital goods. The Tribunal noted that central excise duty applies to goods sold in India, not to all manufactured goods, and treated Rule 173Q penalty as inapplicable to EOUs on the facts stated. It also stressed that customs and excise action should follow notice to the Development Commissioner and relevant Ministry directions. The Commissioner's order was set aside and the matter remanded for fresh consideration of the nature of exports, the status of the garments, and compliance with the governing circulars. Case-Laws Customs Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50408