https://www.taxtmi.com/caselaws?id=51669 Goods cleared by a 100% export-oriented unit into the domestic tariff area without permission remained liable under the main charging provision of the Central Excise Act, because the proviso for permitted sales in India did not apply to clandestine removals. The duty demand was therefore upheld under Section 3(1). The penalty under Section 112 of the Customs Act was unsustainable once the duty liability was restored on the excise footing, so it was set aside. The result was mixed: excise duty consequences were sustained, but the Customs Act penalty on the company failed. en-us Mon, 05 Aug 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51669 Goods cleared by a 100% export-oriented unit into the domestic tariff area without permission remained liable under the main charging provision of the Central Excise Act, because the proviso for permitted sales in India did not apply to clandestine removals. The duty demand was therefore upheld under Section 3(1). The penalty under Section 112 of the Customs Act was unsustainable once the duty liability was restored on the excise footing, so it was set aside. The result was mixed: excise duty consequences were sustained, but the Customs Act penalty on the company failed. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51669