https://www.taxtmi.com/caselaws?id=118453 Unauthorised domestic tariff area clearances by a 100% export-oriented undertaking are assessable under the proviso to Section 3(1) of the Central Excise Act using customs-based valuation, notwithstanding the absence of permission for domestic sale. Clandestine sale prices cannot be treated as cum-duty prices where no duty liability was accepted, and depreciated valuation of capital goods is unavailable without authorised removal. Confiscation and penalty remain sustainable where the alleged facts establish the relevant contraventions and an incorrect penalty-rule citation causes no prejudice. The duty demand, valuation, confiscation and penalty were sustained. en-us Fri, 28 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 17:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118453 Unauthorised domestic tariff area clearances by a 100% export-oriented undertaking are assessable under the proviso to Section 3(1) of the Central Excise Act using customs-based valuation, notwithstanding the absence of permission for domestic sale. Clandestine sale prices cannot be treated as cum-duty prices where no duty liability was accepted, and depreciated valuation of capital goods is unavailable without authorised removal. Confiscation and penalty remain sustainable where the alleged facts establish the relevant contraventions and an incorrect penalty-rule citation causes no prejudice. The duty demand, valuation, confiscation and penalty were sustained. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118453