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2015 (4) TMI 237 - SUPREME COURT

2015 (4) TMI 237 - SUPREME COURT - 2015 (319) E.L.T. 237 (SC) - 100% EOU - Export obligation - Exemption under the Notification No. 13/81 dated 09.02.1981 - Held that:- it cannot be denied that the respondent, which is an E.O.U ., had fulfilled its legal obligation of exporting the manufactured goods as per Notification (General Exemption No. 127). Notification lays down three conditions and on fulfillment thereof, an E.O.U . becomes entitled to the exemption. - it could not be denied by the app .....

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arvests Ltd., which is an E.O.U . and it is this undertaking which has fulfilled its obligation under the aforesaid notification. Whether it is done from Bhimli (Visakhapatnam) or Chennai unit, would be totally irrelevant and immaterial - No error in the order passed by the CESTAT - Decided against Revenue. - Civil Appeal No. 10203 of 2003, Civil Appeal No. 6570 of 2004 - Dated:- 20-3-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Rupesh Kumar, Adv. Ms Binu Tamta , Adv. .....

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under the Notification No. 13/81 dated 09.02.1981. It had also obtained indigenous goods without payment of Central Excise Duty as per Notification 123/81 dated 02.06.1981. An investigation was carried out and it revealed that the respondent herein in March 1994, and during 1994-1996 cleared goods with total value of ₹ 43 ,47,97,371 /- to the DTA and the total duty payable @ 10 per cent was ₹ 4,34,79,737 /-. Accordingly, show cause notice dated 12.12.1997 was issued for the above men .....

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cise Rules, 1944 apply to removal from an E.O.U . unit and hence the same is set aside. It is further observed that the goods manufactured and removed from the E.O.U . have been admittedly exported out of India and therefore, there cannot be any duty leviable under the Customs Acts and / or Excise Act as arrived by the learned Commissioner. This order of the CESTAT is under appeal. From the aforesaid, it cannot be denied that the respondent, which is an E.O.U ., had fulfilled its legal obligatio .....

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