Demand on semi-finished and finished goods not sustained as goods exported on payment of duty

Annur Cotton Mills Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that duty demand on semi-finished goods and finished goods not sustainable as goods are exported on payment of duty under section 3(1) of the Central Excise Act, 1944. Facts- On the basis of no objection and final exit order issued by the Development Commissioner the appellant exited the EOU scheme and got converted into a DTA unit, in the same premises and transferred all capital goods, raw materials, semi-finished goods and finished goods to the DTA unit. From the DTA unit, the finished goods were expor...