https://www.taxtmi.com/caselaws?id=53012 The exemption notifications for clearances to a 100% Export Oriented Unit covered fork lift trucks and spares under the later notification, while the earlier notification did not extend to those goods. Even where duty was payable on goods not duly accounted for, the scheme placed that liability on the Central Excise Officer in charge of the EOU, not on the domestic supplier. Applying the settled view taken in earlier orders involving the same assessee, the demand against the domestic supplier for fork lift trucks, spares and furniture was held not sustainable, and the Revenue's challenge failed. en-us Fri, 30 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53012 The exemption notifications for clearances to a 100% Export Oriented Unit covered fork lift trucks and spares under the later notification, while the earlier notification did not extend to those goods. Even where duty was payable on goods not duly accounted for, the scheme placed that liability on the Central Excise Officer in charge of the EOU, not on the domestic supplier. Applying the settled view taken in earlier orders involving the same assessee, the demand against the domestic supplier for fork lift trucks, spares and furniture was held not sustainable, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53012