2004 (9) TMI 485

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..... mber (T)]. After hearing both sides and considering that the issue in this case is what would the rate of duty applicable in 100% EOU after obtaining permission granted under Para 6.9(1)(b) of the EXIM Policy? Appellant as per his own understanding and calculation paid duty at the rate of 6% denying the clearance to DTA Sale Policy. Clearances under Para 6.9(b) obviously cannot be equated wi .....

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..... of the above term would indicate that clearance under Para 6.9 are general and they cannot be equated with clearance to DTA. The issue of application of Notification No. 125/84-C.E. has, therefore, to be considered and applied by the adjudicating authority after hearing the appellants on this particular notification. For this purpose the order is set aside and the appeal is allowed. - - TaxTMI .....

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