https://www.taxtmi.com/caselaws?id=249232 Grey fabrics cleared by a 100% EOU into the DTA were treated as cleared with the Development Commissioner's permission and therefore attracted duty under the proviso to Section 3(1) of the Central Excise Act, 1944. The benefit of Notification No. 8/97-C.E. was unavailable on the facts found, including for the post-amendment period when grey fabrics were exempt or chargeable at nil rate in the domestic market, and for the earlier period because the inputs were procured duty free without prescribed excise documentation. However, Notification No. 2/95-C.E. was available for DTA clearances within the permitted entitlement, so duty and consequential penalties had to be recomputed by separating authorised clearances from excess clearances. en-us Thu, 31 Oct 2013 00:00:00 +0530 Tue, 08 Jul 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249232 Grey fabrics cleared by a 100% EOU into the DTA were treated as cleared with the Development Commissioner's permission and therefore attracted duty under the proviso to Section 3(1) of the Central Excise Act, 1944. The benefit of Notification No. 8/97-C.E. was unavailable on the facts found, including for the post-amendment period when grey fabrics were exempt or chargeable at nil rate in the domestic market, and for the earlier period because the inputs were procured duty free without prescribed excise documentation. However, Notification No. 2/95-C.E. was available for DTA clearances within the permitted entitlement, so duty and consequential penalties had to be recomputed by separating authorised clearances from excess clearances. Case-Laws Central Excise Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249232