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2007 (3) TMI 169
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....g aside the demands raised against a 100% EOU who are manufacturing readymade garments and textiles. The finding recorded by the Commissioner is reproduced herein below. "I feel that appellants contention that action to initiate recovery of duty and other dues from a 100% EOU without due clarification from the Development Commissioner with regard to the unit disregarding Tribunals orders in var....
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.... Nil rate of duty under Notification No. 13/8, dated 9-2-81, could only be taken after seeking the order from the Development Commissioner specifically to the effect that the appellants had failed to fulfill the export obligation, in terms of circular No. 29/95, dated 10-3-95 issued by the Ministry of Finance. Since this procedure is not followed in the instant case, there is no other option open ....
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....ner ought to have confirmed the entire amount with regard to the DTA sale. 3. I have carefully considered the submissions made by the Revenue in this appeal and have perused the extracted portion of the Commissioner's Order setting aside portion of the impugned order in terms of the judgment cited by the Commissioner in the order extracted with regard to the item sold without per mission and wi....