https://www.taxtmi.com/caselaws?id=96317 Clearances by a 100% export oriented unit to the domestic market were treated as governed by the special procedure under Rules 100A to 100H, requiring AR-1A filing and departmental assessment, rather than the general self-removal framework under Rule 173B. On that basis, the Tribunal held that duty demand and penalties could not rest on alleged non-disclosure under the general declaration regime. It further held that the extended limitation period under Section 11A(1) was not invocable where the appellant had sought clarification and clearances were assessed by officers, so the related penalties and interest under Section 11AC, Section 11AB and Rule 209A also could not survive. en-us Mon, 26 Feb 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96317 Clearances by a 100% export oriented unit to the domestic market were treated as governed by the special procedure under Rules 100A to 100H, requiring AR-1A filing and departmental assessment, rather than the general self-removal framework under Rule 173B. On that basis, the Tribunal held that duty demand and penalties could not rest on alleged non-disclosure under the general declaration regime. It further held that the extended limitation period under Section 11A(1) was not invocable where the appellant had sought clarification and clearances were assessed by officers, so the related penalties and interest under Section 11AC, Section 11AB and Rule 209A also could not survive. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96317