2002 (7) TMI 372

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.... Shri Atul Dikshit, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute in the present appeal is about the rate of duty applicable to goods which are cleared from EOU without obtaining the permission of the Development Commissioner. In the present case, the period of dispute is July, 1999 to November, 1999. Under the impugned order duty has been imposed at the ra....

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....t that the circular as well as the Bangalore Bench of this Tribunal have held that in cases where goods are cleared to DTA by an EOU without the same being allowed by the Development Commissioner, duty applicable would be in terms of Section 3(1) of the Central Excise Act, that is to say, the rate of duty payable by an non-EOU manufacturer in respect of sales for domestic consumption. 4. L....

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....o the DTA or exported in terms of the normal procedure relating to such removals. It is the contention of the ld. SDR that this judgment, in no way, covers the clearance of goods to Domestic Tariff Area by an EOU, in excess of the goods for which permission had been applied for and obtained. 5. Since the appellants' case for stay is prima facie covered by the decision of this Tribunal in t....