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2018 (9) TMI 812 - AT - Central Excise100% EOU - Benefit of N/N. 22/2006 –CE - whether a 100% EOU, who clears the goods to domestic tariff area on payment of VAT, are entitled to benefit of N/N. 22/2006 –CE which exempts goods cleared to domestic tariff area from the SAD? Held that:- Para 6.8 (h) of FTP refers to full duties which would obviously, mean full duties as applicable. If an exemption notification is available, this para does not place any restriction on its applicability - the demand is not sustainable and neither are the interest and penalties - appeal allowed - decided in favor of appellant.
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