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2010 (11) TMI 618 - AT - Central ExciseDemand - 100% EOU - Notification No. 8/97-C.E. - Since the fabrics procured from other 100% EOUs free of duty have been illicitly sold in DTA, there is no question of extending the benefit of duty exemption under Notification 125/84-C.E., as this exemption is applicable only to the goods manufactured in a 100% EOU which are not sold in DTA As regards the duty exemption under Notification No. 8/97-C.E., this exemption is available only in respect of the DTA clearances of the goods manufactured by a 100% EOU wholly out of indigenous raw material and the DTA clearances are in accordance with the proviso of the EXIM policy i.e. with the permission of the Development Commissioner - This exemption, obviously, will not be applicable to this case where the duty free goods procured from other 100% EOUs for export production have been illicitly diverted and sold in DTA - Appeals are dismissed
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