TaxTMI 
TaxTMI 
2011 (2) TMI 1088
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....ission to manufacture panel meters, digital multimeters, insulation testers, Transducers, Energy Meters and Electrical / Electronics Measuring Instruments, Spares & Accessories vide LOP No.PER : 135(Seepz)/EOU-33/99-2000/1947 dated 1.3.2000 issued by the Development Commissioner, SEEPZ, Mumbai. The assessee is also permitted to sell these products in DTA.The allegation of the department is that they had permission to sell the goods in DTA only in respect of panel meters whereas they had cleared items other than panel meters such as multimeter, Transducers, Accessories and current transformers etc. in DTA during the period from June 01 to April 02. Since they did not obtain permission from the Development Commissioner for the sale of goods i....
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....ty leviable on like goods imported into India as per the provisions of Section 3(1) of the Central Excise Act, 1944. Accordingly, he confirmed the duty demand without giving the benefit of concessional duty under Notification No. 2/95-C.E.He further held that the assessee has committed an error in the computation of duty. Even under Notification No. 2/95-C.E in computing duty at the rate of 50% of the aggregate of customs duty leviable on the like product imported into India, the party has computed the duty @ 50% each of the duties of the customs and, accordingly, he confirmed the duty demand short paid on that account also. In sum the Commissioner confirmed the total demand of Rs.49,84,216/-/- as proposed in the show-cause notice imp....
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....ll be entitled to the benefit under Notification No. 125/84-CE dt. 26.5.84 whereby Central Government has exempted goods manufactured in 100% EOU from the whole of duty of excise thereon under Section 3 of the Central Excise Act and the said exemption applied to goods which are not allowed to be sold in India. Therefore, if it is held that they did not have the permission to sell the goods in DTA they will be eligible for exemption under Notification No. 125/84- and, accordingly, they will not be liable to pay any excise duty at all. The assessee has also further pointed out that in respect of their own case for the clearance made to DTA for the subsequent period wherein the situation is identical, the CCE, Nasik vide Orde....