https://www.taxtmi.com/caselaws?id=767354 Exemption for DTA clearances by a 100% EOU was held to require strict compliance with the notification and Foreign Trade Policy conditions, including proof that the cleared goods were similar or commercially interchangeable with exported goods. On the facts, that condition was not established and the appellant's admissions supported denial of the exemption, so the duty demand, interest and appropriation of amounts already deposited were sustained. Penalty on the company was set aside, and personal penalties on employees were also deleted because Rule 26 requires proof of a positive act or active participation linked to confiscable goods; mere knowledge of the clearances was insufficient. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767354 Exemption for DTA clearances by a 100% EOU was held to require strict compliance with the notification and Foreign Trade Policy conditions, including proof that the cleared goods were similar or commercially interchangeable with exported goods. On the facts, that condition was not established and the appellant's admissions supported denial of the exemption, so the duty demand, interest and appropriation of amounts already deposited were sustained. Penalty on the company was set aside, and personal penalties on employees were also deleted because Rule 26 requires proof of a positive act or active participation linked to confiscable goods; mere knowledge of the clearances was insufficient. Case-Laws Central Excise Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767354