https://www.taxtmi.com/caselaws?id=109221 Duty on goods cleared from warehouse depended on whether they were in fact sent to a 100% Export Oriented Unit and thus eligible for exemption under Notification No. 13-Cus. dated 9-2-1981, subject to its conditions. Because the lower authorities had not examined that factual claim, the exemption plea could not be finally determined on the existing record. The matter was remanded to the adjudicating authority for fresh consideration of the exemption claim and the notification conditions. en-us Tue, 31 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 16:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109221 Duty on goods cleared from warehouse depended on whether they were in fact sent to a 100% Export Oriented Unit and thus eligible for exemption under Notification No. 13-Cus. dated 9-2-1981, subject to its conditions. Because the lower authorities had not examined that factual claim, the exemption plea could not be finally determined on the existing record. The matter was remanded to the adjudicating authority for fresh consideration of the exemption claim and the notification conditions. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109221