https://www.taxtmi.com/caselaws?id=48947 The dominant issue was whether finished goods cleared by a 100% EOU to the DTA in excess of the Development Commissioner's permission are chargeable at the concessional rate under the proviso to s. 3(1) of the Central Excise Act or under the main provision. Applying harmonious construction to suppress mischief, the Tribunal held that as long as the unit continues as a 100% EOU, mere excess DTA clearances do not take it outside the proviso; consequently, duty is leviable at the proviso rate for all such clearances, whether within or beyond permission. The Tribunal further held that a Board circular misreading SC precedent was not binding on the Revenue, and disapproved the contrary view of another bench; matters were remitted for decision on remaining issues. en-us Thu, 22 May 2003 00:00:00 +0530 Sun, 28 Dec 2025 23:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48947 The dominant issue was whether finished goods cleared by a 100% EOU to the DTA in excess of the Development Commissioner's permission are chargeable at the concessional rate under the proviso to s. 3(1) of the Central Excise Act or under the main provision. Applying harmonious construction to suppress mischief, the Tribunal held that as long as the unit continues as a 100% EOU, mere excess DTA clearances do not take it outside the proviso; consequently, duty is leviable at the proviso rate for all such clearances, whether within or beyond permission. The Tribunal further held that a Board circular misreading SC precedent was not binding on the Revenue, and disapproved the contrary view of another bench; matters were remitted for decision on remaining issues. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48947