https://www.taxtmi.com/caselaws?id=52368 Goods cleared by a 100% Export-Oriented Unit to the Domestic Tariff Area were treated as not covered by the claimed exemption from additional duty of excise under the applicable notification, so the levy was maintained. The assessable value was then required to be recomputed on a cum-duty basis where the realised price formed the basis of collection, meaning duty had to be calculated after excluding the duty component from the sale price. On the facts recorded, the penalty was not sustainable and was deleted, leaving only partial relief on quantum. en-us Fri, 11 Jul 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52368 Goods cleared by a 100% Export-Oriented Unit to the Domestic Tariff Area were treated as not covered by the claimed exemption from additional duty of excise under the applicable notification, so the levy was maintained. The assessable value was then required to be recomputed on a cum-duty basis where the realised price formed the basis of collection, meaning duty had to be calculated after excluding the duty component from the sale price. On the facts recorded, the penalty was not sustainable and was deleted, leaving only partial relief on quantum. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52368