2008 (1) TMI 246 - AT - Central Excise

Appellants were a 100% Export Oriented Unit, which obtained final exit order - Duty determined during de-bonding of EOU was duly paid by them - department, however, issued a show-cause notice subsequently for demanding differential duty - without any review of the Range Superintendent s proceedings and without any appeal against the Development Commissioner s final exit order it is not open to the department to enforce the demand stay granted

Summary

The appellants, a 100% Export Oriented Unit, obtained a final exit order from the Development Commissioner. The department demanded differential excise duty after the exit, but the Tribunal found in favor of the appellants due to lack of review and appeal procedures. Waiver of pre-deposit and stay of recovery granted for duty and penalty amounts.