https://www.taxtmi.com/caselaws?id=52369 A CESTAT, Mumbai article explains that a customs demand cannot be confirmed as customs duty where the notice invoked excise duty under Section 11A for domestic clearances, and that any connected customs penalty on that basis is unsustainable. It also states that Notification No. 2/95 for a 100% export-oriented unit is to be construed strictly: the 50% domestic clearance limit is linked to the value of goods physically exported out of India, not merely export performance or foreign-exchange earning criteria. Rejects, waste and scrap are treated within the same export-linked limit. Penalties are discussed as surviving only where supported by the relevant duty and exemption findings. en-us Tue, 09 Dec 2003 00:00:00 +0530 Wed, 03 Jul 2024 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52369 A CESTAT, Mumbai article explains that a customs demand cannot be confirmed as customs duty where the notice invoked excise duty under Section 11A for domestic clearances, and that any connected customs penalty on that basis is unsustainable. It also states that Notification No. 2/95 for a 100% export-oriented unit is to be construed strictly: the 50% domestic clearance limit is linked to the value of goods physically exported out of India, not merely export performance or foreign-exchange earning criteria. Rejects, waste and scrap are treated within the same export-linked limit. Penalties are discussed as surviving only where supported by the relevant duty and exemption findings. Case-Laws Central Excise Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52369