2003 (10) TMI 138

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....eals 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 the manufacture of cotton grey knitted ....

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....n 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 to Section 3(1) of the Act. But the learne....