https://www.taxtmi.com/caselaws?id=52327 The Tribunal allowed the appeals of the appellants, a company and its director, in their entirety, setting aside the impugned order confirming duty under the proviso of Section 3(1) of the Central Excise Act. The case involved the clearance of goods in the Domestic Tariff Area without permission, leading to duty demand and penalty imposition. The Tribunal held that duty for such actions by a 100% Export Oriented Unit should be under the main Section 3(1) of the Act, in line with the decision in Commissioner of Central Excise, Jaipur-II v. Pratap Singh case. en-us Wed, 29 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52327 The Tribunal allowed the appeals of the appellants, a company and its director, in their entirety, setting aside the impugned order confirming duty under the proviso of Section 3(1) of the Central Excise Act. The case involved the clearance of goods in the Domestic Tariff Area without permission, leading to duty demand and penalty imposition. The Tribunal held that duty for such actions by a 100% Export Oriented Unit should be under the main Section 3(1) of the Act, in line with the decision in Commissioner of Central Excise, Jaipur-II v. Pratap Singh case. Case-Laws Central Excise Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52327