https://www.taxtmi.com/caselaws?id=116865 The Tribunal held that deemed exports can be considered for the DTA quota of a 100% EOU under Notification No. 23/2003, contrary to the Commissioner's reliance on physical exports. The Tribunal emphasized strict adherence to the notification's terms and found no explicit exclusion of deemed exports. It granted a full waiver of pre-deposit amounts and stayed recovery pending the appeal hearing, based on the appellant's prima facie case. en-us Thu, 08 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 14:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116865 The Tribunal held that deemed exports can be considered for the DTA quota of a 100% EOU under Notification No. 23/2003, contrary to the Commissioner's reliance on physical exports. The Tribunal emphasized strict adherence to the notification's terms and found no explicit exclusion of deemed exports. It granted a full waiver of pre-deposit amounts and stayed recovery pending the appeal hearing, based on the appellant's prima facie case. Case-Laws Central Excise Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116865