https://www.taxtmi.com/caselaws?id=119154 In a dispute over DTA clearances by a 100% EOU treated as deemed exports, the Tribunal held that the appellant had not established a strong prima facie case for full waiver of duty and penalty. It noted the earlier view that exemption under the relevant EOU notifications was unavailable where there were no physical exports, and that the Supreme Court's setting aside of another Tribunal decision did not undo the separate reasoning relied on against the appellant. The alternative plea for complete exemption was also rejected because the clearances remained EOU clearances and sales beyond the prescribed limits attracted full duty. Conditional interim relief was granted through partial pre-deposit and stay of the balance recovery. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119154 In a dispute over DTA clearances by a 100% EOU treated as deemed exports, the Tribunal held that the appellant had not established a strong prima facie case for full waiver of duty and penalty. It noted the earlier view that exemption under the relevant EOU notifications was unavailable where there were no physical exports, and that the Supreme Court's setting aside of another Tribunal decision did not undo the separate reasoning relied on against the appellant. The alternative plea for complete exemption was also rejected because the clearances remained EOU clearances and sales beyond the prescribed limits attracted full duty. Conditional interim relief was granted through partial pre-deposit and stay of the balance recovery. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119154