2013 (11) TMI 540

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....a 100% Export Oriented Unit had cleared goods for sale in the Domestic Tariff Area (DTA), without authorization or even applying for authorization prior to grant of authorization, differential duty of SAD of Customs of Rs.3,05,773/- was ordered to be recovered with interest thereon under Section 11AB of the Central Excise Act, 1944. The petitioner preferred an appeal which was rejected. Hence the ....