2017 (9) TMI 1133

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....ovind Dixit, DR for the respondent ORDER Per Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-Original No. 100/2013 dated 30.09.2013. The disputed period is Jan 2006 to Oct 2011. 2. The brief facts of the case are that during the period under consideration the appellant had undertaken a project of Integral Pearl Cultivation under 100% EOU scheme. For this ....

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....ns, the project could not be started and there was no question of exporting the goods. He submits that even then, the appellant is entitled for the waiver of interest as per the ratio laid down in the case of Business Process Technologis (I) Pvt. Ltd. Vs. CC Bangalore 2010 (262) ELT 371 (Tri-Bang.) and in the case of Stelfast India Pvt. Ltd. Vs. CC Bangalore 2006 (195) ELT 86 (Tri-Bang.). The Ld. ....

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....carried out, so there was no question of export. The purpose of 100% EOU has been defeated for the unforeseen reasons. Undoubtedly, goods and equipments were imported where customs duty was also not paid. For paying duty belatedly the interest is leviable as per the ratio laid down by the Hon'ble Supreme Court in the case of CIT Vs. Sant Ram Mangat Ram Jewellers 264 ITR 564 (SC). It may be mention....