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2010 (1) TMI 417 - AT - Central ExciseStay- EOU- The demand was confirmed on the ground that the goods cleared to DTA are not exempted and attract duty 16% adv. The Applicants contended that they have not claimed any exemption under Notification No. 6/2006-C.E., dated 1-3-2006, as amended, and in terms of proviso to Section 5A of the Central Excise Act, 1944 on the clearance of the goods to domestic tariff area by an export oriented unit, Additional Duty of Customs shall be reckoned on the effective rate and not tariff rate. Held that-demand barred by limitation pleaded, however, limitation being mixed question of fact and law, to be gone into at regular hearing. Appellant directed to deposit 50% of demand confirmed, on compliance, pre-deposit of balance duty and penalty waived, recovery thereof stayed.
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