https://www.taxtmi.com/caselaws?id=170233 A 100% export oriented unit's clandestine and unauthorised domestic clearances were treated as assessable under the proviso to Section 3(1) of the Central Excise Act, 1944, and later permissions did not validate prior removals. The concessional benefit of Notification No. 2/95-C.E. was unavailable where clearances were not made under permission then in force. Duty on inputs was rejected because their value was already included in the finished goods valuation. Confiscation and principal penalties were sustained for deliberate duty evasion, while the vehicle redemption fine was reduced and penalties on certain officials were deleted. en-us Thu, 17 Oct 2013 00:00:00 +0530 Wed, 20 May 2015 14:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170233 A 100% export oriented unit's clandestine and unauthorised domestic clearances were treated as assessable under the proviso to Section 3(1) of the Central Excise Act, 1944, and later permissions did not validate prior removals. The concessional benefit of Notification No. 2/95-C.E. was unavailable where clearances were not made under permission then in force. Duty on inputs was rejected because their value was already included in the finished goods valuation. Confiscation and principal penalties were sustained for deliberate duty evasion, while the vehicle redemption fine was reduced and penalties on certain officials were deleted. Case-Laws Central Excise Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170233