https://www.taxtmi.com/caselaws?id=109220 A 100% export oriented unit was allowed to clear part of its production in the domestic market, and the dispute concerned whether cotton yarn and cotton waste sold in the DTA had to be aggregated for the 50% limit and denied the exemption under Notification No. 8/97. The applicants relied on the Exim Policy distinction between waste arising from production and ordinary DTA sale entitlement, and the Board circular was treated as not displacing that distinction. On that basis, the Tribunal found a strong prima facie case and granted waiver of pre-deposit of duty and penalty. en-us Thu, 26 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 16:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109220 A 100% export oriented unit was allowed to clear part of its production in the domestic market, and the dispute concerned whether cotton yarn and cotton waste sold in the DTA had to be aggregated for the 50% limit and denied the exemption under Notification No. 8/97. The applicants relied on the Exim Policy distinction between waste arising from production and ordinary DTA sale entitlement, and the Board circular was treated as not displacing that distinction. On that basis, the Tribunal found a strong prima facie case and granted waiver of pre-deposit of duty and penalty. Case-Laws Central Excise Thu, 26 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109220