https://www.taxtmi.com/caselaws?id=76201 Cancellation of a statutory permission that was later set aside in appeal did not survive for the interregnum where the same appellate chain restored the permission. The appellate proceedings were treated as a continuation of the original controversy, so the cancellation order merged into the later order and the restored status related back. On that footing, the assessee was entitled to be treated as a 100% export oriented unit for the relevant period, and the duty demand and penalty could not be sustained. en-us Tue, 25 Aug 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76201 Cancellation of a statutory permission that was later set aside in appeal did not survive for the interregnum where the same appellate chain restored the permission. The appellate proceedings were treated as a continuation of the original controversy, so the cancellation order merged into the later order and the restored status related back. On that footing, the assessee was entitled to be treated as a 100% export oriented unit for the relevant period, and the duty demand and penalty could not be sustained. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76201