Duty cannot be demanded for mere shifting of goods to another premise by 100% EOU-importer

Power Weave Software Services P. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The appellant is in appeal against the impugned order wherein duty has been demanded from the appellant for import of the goods being 100% EOU, who obtained permission from Software Technology Parks of India (STPI in short) and goods were also liable for confiscation and penalty was also imposed.

The facts of the are not in dispute as the appellant has admitted that they have shifted to a new premises a

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