https://www.taxtmi.com/caselaws?id=117983 The Appellate Tribunal CESTAT, CHENNAI, ruled in favor of the appellants, 100% Export Oriented Units (EOUs), in a dispute concerning duty-free clearance of goods to the Domestic Tariff Area (DTA) for export purposes. The Tribunal held that Rule 19 of the Central Excise Rules, 2002, did not expressly prohibit 100% EOUs from making duty-free clearances to DTA for export. It emphasized that duty demands should be based on statutory provisions rather than policy directives, ordering a waiver of pre-deposit and stay of recovery for the duty amount demanded by the lower appellate authority. en-us Tue, 14 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117983 The Appellate Tribunal CESTAT, CHENNAI, ruled in favor of the appellants, 100% Export Oriented Units (EOUs), in a dispute concerning duty-free clearance of goods to the Domestic Tariff Area (DTA) for export purposes. The Tribunal held that Rule 19 of the Central Excise Rules, 2002, did not expressly prohibit 100% EOUs from making duty-free clearances to DTA for export. It emphasized that duty demands should be based on statutory provisions rather than policy directives, ordering a waiver of pre-deposit and stay of recovery for the duty amount demanded by the lower appellate authority. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117983