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2010 (1) TMI 1031 - AT - Central Excise100% EOU - benefit of N/N. 23/2003-C.E., dated 31-3-2003 as amended - clearance to DTA - extended period of limitation - Held that: - there is no examination of the goods in question which have been cleared in the DTA in terms of definition of similarity - In such cases, there has to be examination in respect of each product to show that this product is not similar to the one exported and why benefit of notification is not available to this particular product. In the absence of clear finding in respect of each product, we consider the order would be incomplete - we remand the matter to the Original Adjudicating Authority, who shall consider in respect of each item the eligibility in DTA and also which meaning of “similar goods” to be adopted - appeal allowed by way of remand.
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