https://www.taxtmi.com/caselaws?id=51737 The Tribunal clarified that duty can be demanded if any condition for exemption is not fulfilled, rejecting the argument that duty can only be demanded if materials are not used for intended purposes. The Respondents, a 100% EOU, failed to meet export obligations, leading to penalty imposition. Despite arguments on export achievements, the Tribunal found initial obligations were not met, justifying duty demand. The penalty for non-fulfillment was upheld, emphasizing compliance with export obligations and duty payment requirements for EOUs. The case was remanded for fresh adjudication, stressing adherence to all conditions for EOUs under Notification No. 13/81-Cus. en-us Wed, 11 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 09:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51737 The Tribunal clarified that duty can be demanded if any condition for exemption is not fulfilled, rejecting the argument that duty can only be demanded if materials are not used for intended purposes. The Respondents, a 100% EOU, failed to meet export obligations, leading to penalty imposition. Despite arguments on export achievements, the Tribunal found initial obligations were not met, justifying duty demand. The penalty for non-fulfillment was upheld, emphasizing compliance with export obligations and duty payment requirements for EOUs. The case was remanded for fresh adjudication, stressing adherence to all conditions for EOUs under Notification No. 13/81-Cus. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51737