https://www.taxtmi.com/caselaws?id=202923 The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner to re-examine issues regarding interest demand and penalties. The Tribunal emphasized the retrospective application of Explanation III, affirming the appellant's entitlement to CENVAT credit for inputs used in goods exported or removed to 100% EOU. The penalty imposed was deemed unjustified and set aside for further review by the Commissioner. en-us Tue, 21 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202923 The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner to re-examine issues regarding interest demand and penalties. The Tribunal emphasized the retrospective application of Explanation III, affirming the appellant's entitlement to CENVAT credit for inputs used in goods exported or removed to 100% EOU. The penalty imposed was deemed unjustified and set aside for further review by the Commissioner. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202923