https://www.taxtmi.com/caselaws?id=338201 DTA clearances by a 100% EOU made without the required removal authorisation were treated as attracting excise duty under the main provision of Section 3(1) of the Central Excise Act, 1944, rather than under the proviso. The Tribunal followed the Supreme Court's Article 141 ruling, accepted that the Board's 13-2-2002 circular was consistent with that interpretation, and rejected reliance on a later contrary view. The adjudicating authority's and earlier Tribunal orders were set aside, and the matter was remitted to the competent authority to compute duty under Section 3(1) and proceed according to law. en-us Thu, 19 Jan 2017 00:00:00 +0530 Sat, 28 Jan 2017 07:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338201 DTA clearances by a 100% EOU made without the required removal authorisation were treated as attracting excise duty under the main provision of Section 3(1) of the Central Excise Act, 1944, rather than under the proviso. The Tribunal followed the Supreme Court's Article 141 ruling, accepted that the Board's 13-2-2002 circular was consistent with that interpretation, and rejected reliance on a later contrary view. The adjudicating authority's and earlier Tribunal orders were set aside, and the matter was remitted to the competent authority to compute duty under Section 3(1) and proceed according to law. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338201