https://www.taxtmi.com/caselaws?id=418301 Clearance by a hundred per cent export-oriented unit into the domestic tariff area attracted duty under the proviso to section 3 of the Central Excise Act, 1944, and mere debit of a Served From India Scheme scrip did not discharge that liability because the exemption notification did not extend to such clearances. The duty demand and interest were sustained. Penalties under section 112 of the Customs Act, 1962 and rule 25 of the Central Excise Rules, 2004 could not survive without a foundational finding that the goods were liable to confiscation, so the penalties were set aside. The assessee received partial relief. en-us Thu, 10 Feb 2022 00:00:00 +0530 Mon, 06 Feb 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418301 Clearance by a hundred per cent export-oriented unit into the domestic tariff area attracted duty under the proviso to section 3 of the Central Excise Act, 1944, and mere debit of a Served From India Scheme scrip did not discharge that liability because the exemption notification did not extend to such clearances. The duty demand and interest were sustained. Penalties under section 112 of the Customs Act, 1962 and rule 25 of the Central Excise Rules, 2004 could not survive without a foundational finding that the goods were liable to confiscation, so the penalties were set aside. The assessee received partial relief. Case-Laws Customs Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418301