https://www.taxtmi.com/caselaws?id=343274 Clearances by a 100% EOU into the DTA are assessable under the proviso to Section 3(1) of the Central Excise Act, 1944, not the main charging provision. On de novo adjudication, the Commissioner also treated amounts realised from clandestine clearances and undervaluation as cum-duty values and recomputed duty liability and related penalties accordingly. The reassessment followed the remand directions and rejected concessional treatment under Notification No. 2/95 for clandestine clearances. The resulting reduced demand was upheld and no infirmity was found in the recomputation. en-us Wed, 22 Feb 2017 00:00:00 +0530 Mon, 22 May 2017 07:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343274 Clearances by a 100% EOU into the DTA are assessable under the proviso to Section 3(1) of the Central Excise Act, 1944, not the main charging provision. On de novo adjudication, the Commissioner also treated amounts realised from clandestine clearances and undervaluation as cum-duty values and recomputed duty liability and related penalties accordingly. The reassessment followed the remand directions and rejected concessional treatment under Notification No. 2/95 for clandestine clearances. The resulting reduced demand was upheld and no infirmity was found in the recomputation. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343274