https://www.taxtmi.com/caselaws?id=109466 Notification No. 2/95 and the duty provisions were analysed in relation to rejects and waste cleared from a 100% export oriented unit. The commentary notes that, where the goods were not permitted to be sold in India, there was prima facie support for the view that the proviso to section 3(1) of the Central Excise Act would not apply. It also records that the cited precedent did not prima facie govern the facts, and that any duty, if payable, would be confined to the tariff rate rather than the aggregate of customs duties. On that basis, pre-deposit of duty and penalty was waived and recovery stayed. en-us Fri, 21 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 13:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109466 Notification No. 2/95 and the duty provisions were analysed in relation to rejects and waste cleared from a 100% export oriented unit. The commentary notes that, where the goods were not permitted to be sold in India, there was prima facie support for the view that the proviso to section 3(1) of the Central Excise Act would not apply. It also records that the cited precedent did not prima facie govern the facts, and that any duty, if payable, would be confined to the tariff rate rather than the aggregate of customs duties. On that basis, pre-deposit of duty and penalty was waived and recovery stayed. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109466