2004 (11) TMI 382

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..... a, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. This is an application by M/s. Uniworth Textiles Ltd. for waiver of pre-deposit of Central Excise duty Rs. 6,88,117/- and penalty of Rs. 50,000/-. 2. Shri Rupesh Kumar, learned Advocate, submitted that the Applicants, a 100% Export Oriented Undertaking, had exported the goods to Nepal availing the benefit of concession .....

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..... order. 3. We have considered the submissions of both the sides. The benefit of Notification No. 97/91 has been denied on the ground that the goods have not been allowed to be sold in India. In view of this the Revenue cannot apply the provisions of Proviso to Section 3(1) of the Act as these are also attracted when a 100% E.O.U. is allowed to sell the goods in the Domestic Tariff Area. Accordin .....

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