https://www.taxtmi.com/caselaws?id=54001 Clearances by a 100% Export Oriented Unit to the Domestic Tariff Area without permission were assessable under the main charging provision in Section 3(1) of the Central Excise Act, 1944, not under its proviso. Confiscation of capital goods and unaccounted granite slabs, with the connected penalty and redemption fine, was unsustainable because the goods remained within the bonded premises and the unit had permission to withdraw from the scheme, so those consequences were set aside. The separate duty demand on consumables procured for the unit was upheld, and the appeal succeeded only in part. en-us Thu, 03 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54001 Clearances by a 100% Export Oriented Unit to the Domestic Tariff Area without permission were assessable under the main charging provision in Section 3(1) of the Central Excise Act, 1944, not under its proviso. Confiscation of capital goods and unaccounted granite slabs, with the connected penalty and redemption fine, was unsustainable because the goods remained within the bonded premises and the unit had permission to withdraw from the scheme, so those consequences were set aside. The separate duty demand on consumables procured for the unit was upheld, and the appeal succeeded only in part. Case-Laws Customs Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54001