2005 (6) TMI 426

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...., for the Appellant. Shri Bidhan Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants is an assessee under Central Excise Act, 1944 having an EOU. The issue involved in this case is valuation of the goods cleared from an EOU to Domestic Tariff Act (DTA) after obtaining the permission of Development Commission and within the DTA quota : 1.2.Vide a ....

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....enalty imposed, under rule 173Q, applicable to Chapter VIII A of Central Excise Rules only to such units as are not excluded by rule 173A(2) EOU's falling under Chapter VA of the Central Excise Rules being excluded from the provision of the Chapter VIIIA, vide rule 173A(2), can therefore be not upheld; it is to be set aside. (b) The provision of duty determination, on arriving at assessee value....

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....f such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975)]". Therefore valuation has to be resorted as per the provisions of section 14 of the Customs Act, 1962 and not Section 4 of the Central Excise Act, 1944 as proposed....