https://www.taxtmi.com/caselaws?id=338201 The Supreme Court quashed the impugned orders and remanded the matter for computing the demand as per Section 3(1) of the Central Excise Act, 1944. It emphasized the need for authorization from the Development Commissioner for clearances by a 100% EOU in DTA without proper permission. The Court discussed the relevance of circulars and their alignment with legal precedents, ultimately allowing the appeals, setting aside previous orders, and directing the appellant to pay excise duty in accordance with the Act. The judgment rendered the appeals filed by both parties infructuous, leading to their disposal. 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 The Supreme Court quashed the impugned orders and remanded the matter for computing the demand as per Section 3(1) of the Central Excise Act, 1944. It emphasized the need for authorization from the Development Commissioner for clearances by a 100% EOU in DTA without proper permission. The Court discussed the relevance of circulars and their alignment with legal precedents, ultimately allowing the appeals, setting aside previous orders, and directing the appellant to pay excise duty in accordance with the Act. The judgment rendered the appeals filed by both parties infructuous, leading to their disposal. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338201