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Issues: Whether clearances made by a 100% EOU against foreign exchange through EEFC account were liable to central excise duty.
Analysis: The assessee's clearances were made against foreign exchange and were treated as physical exports under the prevailing tribunal view. The appellate authority had followed the earlier tribunal ruling on the same point and held that such clearances could not be subjected to central excise duty. No persuasive ground was shown to disturb that conclusion.
Conclusion: The EEFC clearances were not liable to central excise duty and the Revenue's challenge failed.
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