https://www.taxtmi.com/caselaws?id=94026 Clearances by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as liable to duty under Section 3 of the Central Excise Act at an amount equal to the customs duties on like imported goods, but Notification No. 8/96-C.E. was noted as granting nil rate of duty for the relevant goods manufactured by such a unit and sold in India. On that basis, a strong prima facie case was found for interim protection, leading to waiver of pre-deposit and stay of recovery of the confirmed duty demand during pendency of the appeal. en-us Mon, 28 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94026 Clearances by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as liable to duty under Section 3 of the Central Excise Act at an amount equal to the customs duties on like imported goods, but Notification No. 8/96-C.E. was noted as granting nil rate of duty for the relevant goods manufactured by such a unit and sold in India. On that basis, a strong prima facie case was found for interim protection, leading to waiver of pre-deposit and stay of recovery of the confirmed duty demand during pendency of the appeal. Case-Laws Central Excise Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94026