2005 (3) TMI 175

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....B Nair, Member (T)]. - The appellant is a 100% Export Oriented Unit (EOU) engaged in the manufacture and export of yarn. A duty demand of about Rs. 66 crores has been made under the impugned order on the ground that the appellant failed to achieve Export Performance in terms of Export-Import Policy. Duty demand is in respect of all capital goods and inputs received duty free by the appellant durin....

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....t that in the appellant's case, DGFT authorities had not passed any final order refusing time to the appellant for meeting the requirement. Nor has the appellant been declared as a non-EOU. 3. As against the above, the learned SDR has pointed out that the impugned order is well founded inasmuch as the Development Commissioner, Noida Export Processing Zone, had imposed a penalty of Rs.15 lakhs o....