https://www.taxtmi.com/caselaws?id=202180 A 100% EOU making DTA clearances is governed by the proviso to section 3(1) of the Central Excise Act, with duty based on the aggregate customs duties applicable to like imported goods. Exemption for EOU clearances applies only within the permissible DTA entitlement fixed by the Development Commissioner, and clandestine removals can be adjusted only against the remaining quota; excess clearances remain fully dutiable. The realised sale price for clandestine DTA clearances is not automatically treated as cum-duty price. In cases involving fraud, suppression and clandestine removals, interest under section 11AB and penalty under section 11AC remain applicable, subject to reworking of the quantified demand. Revocation of domestic unit registration may be set aside where excessive on the facts, while director penalties can be sustained for systematic evasion. en-us Fri, 09 Apr 2010 00:00:00 +0530 Tue, 01 Mar 2011 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202180 A 100% EOU making DTA clearances is governed by the proviso to section 3(1) of the Central Excise Act, with duty based on the aggregate customs duties applicable to like imported goods. Exemption for EOU clearances applies only within the permissible DTA entitlement fixed by the Development Commissioner, and clandestine removals can be adjusted only against the remaining quota; excess clearances remain fully dutiable. The realised sale price for clandestine DTA clearances is not automatically treated as cum-duty price. In cases involving fraud, suppression and clandestine removals, interest under section 11AB and penalty under section 11AC remain applicable, subject to reworking of the quantified demand. Revocation of domestic unit registration may be set aside where excessive on the facts, while director penalties can be sustained for systematic evasion. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202180