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2014 (9) TMI 773 - AT - Central Excise100% EOU - clearance of goods to DTA - whether the respondents are eligible for the benefit of Notification No.8/97 - Held that:- Notification No. 8/97-CE excludes the exemption, in case the finished goods are wholly exempt or chargeable to NIL rate of duty, if manufactured and cleared by a unit other than a 100% EOU. In the present case, the goods manufactured by the respondent is wholly and unconditionally exempt by Notification No. 5/99-CE dated 28.2.1999 (1st SCN) and 6/2000 dated 1.3.2000 (2nd SCN). It is seen that Condition (a) of Notification No.13/98, extended the benefit to such finished goods, if manufactured and cleared by a 100% EOU to DTA, if the finished goods is wholly exempt from the duties or chargeable to NIL rate of duty. So, the respondents are liable to pay duty on the items in question in terms of Notification No. 13/98. It is noticed that the demand raised in respect of the period of dispute from December 1999 and January 2000 to November 2000 which are covered by both the Notifications. So, we find that the demand of duty as confirmed by the adjudicating authority is justified. However, penalty is set aside - Decided partly in favour of Revenue.
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