setup the said unit. Thereafter, the petitioner
sought permission to exit the EOU scheme and to be treated as a unit in the
Domestic Tariff ... below:-
"Exit from EOU 6.18 (a)With approval of DC, an EOU may
Scheme opt out of scheme.
Such exit shall be subject
contains provisions regarding conditions
and procedures subject to which an EOU can exit from the EOU
scheme. It is provided in Para 6.18 (b) that ... available to a de-bonding unit, as the exit from EOU scheme
is allowed under Para 6.18.
(ii) The Appellant had classified Work-in-Progress
which was
admitted by Revenue and not disputed; they opted from exit from
EOU scheme as per Para 6.18(e) read with Para ... that they are entitled
under para 6.18 (d) of FTP to exit from EOU scheme on payment of
duty on capital goods under the prevailing
reminder
wherein it was clearly mentioned that they shall be exiting from EOU and
shall opt for EPCG scheme. The Assistant Commissioner of Central Excise ... above, it can be seen that after the
whole compliance for exiting EOU to EPCG scheme, the exit was allowed by
the Development Commissioner
Trade Policy 2004 provided for the
various methods applicable to an EOU to exit from the Scheme.
8.5 The one time exit option as provided ... Trade, Chennai and also complied with all
the standard conditions for exit from EOU Scheme to switch over EPCG Scheme as
stipulated 'in-principle
upon provisional figures.
5. While the appellant's application for exit from EOU scheme
was pending, the Revenue Authorities issued a show cause dated ... undisputed that the said order granting appellant an
exit from EOU scheme holds that appellant had achieved positive NFEP
and fulfilled the export performance
EOU status, the said benefit availed by the unit(ie,
whatever duty foregone) should be given back. Hence, the EOU exiting from the EOU
scheme ... which provides that a 100% EOU continues to be treated as EOU till the
date of final exit order and such view is also expressed
EOU status, the said benefit availed by the unit(ie,
whatever duty foregone) should be given back. Hence, the EOU exiting from the EOU
scheme ... which provides that a 100% EOU continues to be treated as EOU till the
date of final exit order and such view is also expressed
Mills. It is not in dispute that SKS Mills had
exited from EOU status and became a Domestic Tariff Area
(DTA) unit in October ... Hand Book of Procedures. It was submitted
that once SKS Mills exited the EOU scheme in October 2010
and became a DTA unit, any electricity
final exit order and only in
the year 2016, a letter dt.21.03.2016 was issued for final exit from the EOU
scheme making ... from EOU
scheme w.e.f. 01.11.2014 (FN). Therefore, they were having a valid status
as EOU till 01.11.2014 when the final exit order
