https://www.taxtmi.com/caselaws?id=97297 Notifications governing domestic clearances by a 100% export-oriented unit were read with the existing judicial position to indicate, prima facie, that the levy on such clearances was duty of excise rather than duty of customs. On that basis, the penalty provision also appeared to lack sufficient legal foundation for pre-deposit purposes. The tribunal therefore granted waiver of pre-deposit of the confirmed duty and penalties and stayed recovery during pendency of the appeals. en-us Thu, 06 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97297 Notifications governing domestic clearances by a 100% export-oriented unit were read with the existing judicial position to indicate, prima facie, that the levy on such clearances was duty of excise rather than duty of customs. On that basis, the penalty provision also appeared to lack sufficient legal foundation for pre-deposit purposes. The tribunal therefore granted waiver of pre-deposit of the confirmed duty and penalties and stayed recovery during pendency of the appeals. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97297