2014 (12) TMI 453

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....J. For the Appellant : Shri S.R. Dixit, Advocate For the Respondent : Shri Jeetesh Nagori, A.R. ORDER Per : Mr. M.V. Ravindran; When these two stay petitions were called out, both sides submits that the issue involved in these cases is regarding demand of duty on the goods which were cleared by an Export Oriented Unit to DTA without payment of duty. 2. On perusal of the records, ....

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.... was held that no duty can be demanded on the imported inputs, if there is DTA clearance claiming exemption. Learned departmental representative would bring to our notice another judgment in the case of Indira Printers - 2010 (262) ELT 940 (Tri. Del.), wherein diagonally opposite view has been taken by the Tribunal. 4. On reading of the judgments, we find it so. Since on the same issue, two dif....