https://www.taxtmi.com/caselaws?id=3102 The Tribunal upheld the Commissioner's findings in a case involving clandestine removal of goods by a 100% EOU, confirming the assessment under the Central Excise Act and denying exemption under Notification No. 125/84-C.E. The sale price was not treated as cum-duty value, and penalties were imposed on various individuals and entities involved. Confiscation of goods and demand of a differential duty were justified, with some penalties reduced for specific individuals. The department's appeal regarding duty on "duty-free inputs" was rejected based on precedent decisions. en-us Thu, 15 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3102 The Tribunal upheld the Commissioner's findings in a case involving clandestine removal of goods by a 100% EOU, confirming the assessment under the Central Excise Act and denying exemption under Notification No. 125/84-C.E. The sale price was not treated as cum-duty value, and penalties were imposed on various individuals and entities involved. Confiscation of goods and demand of a differential duty were justified, with some penalties reduced for specific individuals. The department's appeal regarding duty on "duty-free inputs" was rejected based on precedent decisions. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3102