https://www.taxtmi.com/caselaws?id=110719 A 100% export oriented unit was held not entitled to the benefit of Notification No. 8/97 and Notification No. 55/91-C.E. for domestic tariff area clearances, as prior Tribunal view had already excluded such benefit. The appellate denial of the notifications was therefore upheld. Penalty under Rule 209 of the Central Excise Rules, 1944 was, however, found unsustainable because the assessee had paid the duty and acted under a bona fide doubt created by an earlier Board circular. The penalty was accordingly set aside. en-us Wed, 06 Aug 2003 00:00:00 +0530 Wed, 18 Apr 2012 13:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110719 A 100% export oriented unit was held not entitled to the benefit of Notification No. 8/97 and Notification No. 55/91-C.E. for domestic tariff area clearances, as prior Tribunal view had already excluded such benefit. The appellate denial of the notifications was therefore upheld. Penalty under Rule 209 of the Central Excise Rules, 1944 was, however, found unsustainable because the assessee had paid the duty and acted under a bona fide doubt created by an earlier Board circular. The penalty was accordingly set aside. Case-Laws Central Excise Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110719