https://www.taxtmi.com/caselaws?id=245550 The Tribunal found that the applicant, a 100% Export Oriented Unit manufacturing tractors, was entitled to the benefit of Notification No. 23/2003-CE as the tractors cleared to the Domestic Tariff Area were not exempted from sales tax or VAT under the State Act. Consequently, the Tribunal held that the applicant had established a prima facie case for waiver of the duty, interest, and penalties amounting to Rs. 2,10,81,29,744. The pre-deposit was waived, and recovery stayed pending further appeal proceedings. en-us Wed, 23 Jan 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245550 The Tribunal found that the applicant, a 100% Export Oriented Unit manufacturing tractors, was entitled to the benefit of Notification No. 23/2003-CE as the tractors cleared to the Domestic Tariff Area were not exempted from sales tax or VAT under the State Act. Consequently, the Tribunal held that the applicant had established a prima facie case for waiver of the duty, interest, and penalties amounting to Rs. 2,10,81,29,744. The pre-deposit was waived, and recovery stayed pending further appeal proceedings. Case-Laws Central Excise Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245550