2003 (10) TMI 138

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....Member (J)]. - The above captioned appeals have been filed by the appellants against the common order-in-original dated 27-2-2002/26-3-2002 vide which the Commissioner has confirmed the duty with penalty on company appellant No. 1 and also imposed penalty on its Director, appellant No. 2. The facts are not much in dispute. 2. The appellant No. 1 company is a 100% Export Oriented Unit engaged in....

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....e liable to pay duty under the main Section 3(1) of the Act or under its proviso. The Larger Bench of the Tribunal in M/s. Himalaya International Ltd. v. CCE, Chandigarh - 2003 (154) E.L.T. 580 (Tri. - LB) = 2003 (56) RLT 842 has taken the view that where clearances by 100% EOU had been made in DTA without permission of the competent authority, the assessee is liable to pay duty under the proviso ....