EOU Faces Excise Duty for Unauthorized Domestic Sales u/s 3(1) of Central Excise Act, 1944.

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Full Text of the Document

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....Liability of excise duty - Goods removed by EOU to domestic tariff area without obtaining permission - the duty liability on goods would arise u/s 3(1) of the Central Excise Act, 1944 and not under the proviso to section 3(1) of the Central Excise Act, 1944....