https://www.taxtmi.com/caselaws?id=112221 Clearances by a 100% EOU under Para 9.10(b) of the EXIM Policy were treated as distinct from ordinary DTA sales and, on a prima facie view, as falling within the exemption for EOU supplies under Notification No. 125/84-C.E. The analysis relied on prior appellate orders holding that no Central Excise duty was chargeable on such supplies and on the Supreme Court's construction of "allowed to be sold" as limited to the 25% DTA sale quota. On that basis, the duty demand and penalties under Rules 209 and 209A were held unsustainable at the interim stage, and waiver of pre-deposit with stay of recovery was granted pending the appeals. en-us Fri, 16 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112221 Clearances by a 100% EOU under Para 9.10(b) of the EXIM Policy were treated as distinct from ordinary DTA sales and, on a prima facie view, as falling within the exemption for EOU supplies under Notification No. 125/84-C.E. The analysis relied on prior appellate orders holding that no Central Excise duty was chargeable on such supplies and on the Supreme Court's construction of "allowed to be sold" as limited to the 25% DTA sale quota. On that basis, the duty demand and penalties under Rules 209 and 209A were held unsustainable at the interim stage, and waiver of pre-deposit with stay of recovery was granted pending the appeals. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112221