https://www.taxtmi.com/caselaws?id=366426 Goods cleared to a 100% Export Oriented Unit were held not liable to National Calamity Contingent Duty because the issue had already been settled by binding Tribunal precedent on the same factual and legal question. The contrary decision relied on by the department was distinguished as involving a different factual context tied to an area-based exemption notification. The duty demand was therefore unsustainable, and the impugned order was set aside. en-us Fri, 27 Jul 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366426 Goods cleared to a 100% Export Oriented Unit were held not liable to National Calamity Contingent Duty because the issue had already been settled by binding Tribunal precedent on the same factual and legal question. The contrary decision relied on by the department was distinguished as involving a different factual context tied to an area-based exemption notification. The duty demand was therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366426