2005 (6) TMI 141

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..... of the impugned order directing them to pay charges on cost recovery basis and not on MOT basis. 2. I have heard both sides and gone through the record. From the record, it is evident that the appellants are 100% EOU. As per the terms of the bond executed by them, they were liable to pay charges on cost recovery basis, if any Customs Officer was posted in their unit for supervision. But there i .....

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..... le on actual basis by the assessee as facility was provided to him in terms of the bond. But such is not the situation in the case in hand. Rather the case of the appellants stands covered by the ratio of the law laid down in the case of G.T. Cargo Fittings India (P) Ltd. v. CC, New Delhi, 2004 (174) E.L.T. 319, wherein demand for payment of charges on cost recovery basis from 100% EOU was set asi .....

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