https://www.taxtmi.com/caselaws?id=107299 The phrase "allowed to be sold in India" in the proviso to Section 3 of the Central Excise Act, 1944 and Notification No. 125/84-CX was construed narrowly, consistent with the Supreme Court's interpretation in SIV Industries and the Tribunal's precedent. Clearances by a 100% export-oriented unit under Para 9.10(b) of the EXIM Policy were not treated as equivalent to DTA sales permitted as sales "allowed to be sold in India." The existing duty demand therefore required fresh examination under the notification, and the penalties linked to that demand could not stand without redetermination of the levy position. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 13:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107299 The phrase "allowed to be sold in India" in the proviso to Section 3 of the Central Excise Act, 1944 and Notification No. 125/84-CX was construed narrowly, consistent with the Supreme Court's interpretation in SIV Industries and the Tribunal's precedent. Clearances by a 100% export-oriented unit under Para 9.10(b) of the EXIM Policy were not treated as equivalent to DTA sales permitted as sales "allowed to be sold in India." The existing duty demand therefore required fresh examination under the notification, and the penalties linked to that demand could not stand without redetermination of the levy position. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107299