https://www.taxtmi.com/caselaws?id=50541 For a 100% Export Oriented Unit, departmental circulars requiring intimation to the Development Commissioner were treated as binding, so adjudication without compliance was held unsustainable. Duty under the proviso to Section 3(1) of the Central Excise Act, 1944 could not be sustained without proof that the goods were allowed to be sold in India by the Development Commissioner. Confiscation, redemption fine and penalty also failed because the seized slabs, stock records and bank records did not sufficiently establish clandestine removal, and RG.1 entries alone could not support that presumption. en-us Thu, 01 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50541 For a 100% Export Oriented Unit, departmental circulars requiring intimation to the Development Commissioner were treated as binding, so adjudication without compliance was held unsustainable. Duty under the proviso to Section 3(1) of the Central Excise Act, 1944 could not be sustained without proof that the goods were allowed to be sold in India by the Development Commissioner. Confiscation, redemption fine and penalty also failed because the seized slabs, stock records and bank records did not sufficiently establish clandestine removal, and RG.1 entries alone could not support that presumption. Case-Laws Central Excise Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50541