https://www.taxtmi.com/caselaws?id=212838 For DTA clearances by a 100% EOU made before 01.03.2002, duty under Notification No. 2/95-CE had to be computed at 50% of each duty of customs leviable on like imported goods, not at 50% of the aggregate duties of customs. The later amendment in Notification No. 11/2002-CE confirmed that the earlier text did not already permit an aggregate-basis calculation. A departmental circular could not enlarge or vary the scope of the notification, and binding larger bench authority governed the demand period. The duty demand was therefore unsustainable, and the appeal succeeded with penalty set aside. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 26 Apr 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212838 For DTA clearances by a 100% EOU made before 01.03.2002, duty under Notification No. 2/95-CE had to be computed at 50% of each duty of customs leviable on like imported goods, not at 50% of the aggregate duties of customs. The later amendment in Notification No. 11/2002-CE confirmed that the earlier text did not already permit an aggregate-basis calculation. A departmental circular could not enlarge or vary the scope of the notification, and binding larger bench authority governed the demand period. The duty demand was therefore unsustainable, and the appeal succeeded with penalty set aside. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212838