https://www.taxtmi.com/caselaws?id=325335 The Tribunal allowed the appeals of a 100% Export Oriented Unit against the Commissioner's confirmation of demand and penalties. The appellant's clearance of goods under bond for export-oriented manufacturing, without availing exemptions under Section 5A, was deemed legally permissible. The Tribunal emphasized that the restrictions under Section 5A did not apply to the appellant's actions, setting aside the impugned order and highlighting compliance with statutory provisions and rules for duty-free clearances. en-us Mon, 04 Jan 2016 00:00:00 +0530 Fri, 04 Nov 2016 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325335 The Tribunal allowed the appeals of a 100% Export Oriented Unit against the Commissioner's confirmation of demand and penalties. The appellant's clearance of goods under bond for export-oriented manufacturing, without availing exemptions under Section 5A, was deemed legally permissible. The Tribunal emphasized that the restrictions under Section 5A did not apply to the appellant's actions, setting aside the impugned order and highlighting compliance with statutory provisions and rules for duty-free clearances. Case-Laws Central Excise Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325335