9911796707
TMI Blog2002 (7) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... : C.N.B. Nair, Member (T)]. The dispute in the present appeal is about the rate of duty applicable to goods which are cleared from EOU without obtaining the permission of the Development Commissioner. In the present case, the period of dispute is July, 1999 to November, 1999. Under the impugned order duty has been imposed at the rate mentioned in proviso to Section 3(1) of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that in cases where goods are cleared to DTA by an EOU without the same being allowed by the Development Commissioner, duty applicable would be in terms of Section 3(1) of the Central Excise Act, that is to say, the rate of duty payable by an non-EOU manufacturer in respect of sales for domestic consumption. 4. Ld. SDR has strongly contended that the decision of the apex Court in SIV Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. It is the contention of the ld. SDR that this judgment, in no way, covers the clearance of goods to Domestic Tariff Area by an EOU, in excess of the goods for which permission had been applied for and obtained. 5. Since the appellants case for stay is prima facie covered by the decision of this Tribunal in the case of Kuntal Granites and the circular of the Board, the waiver sought is grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of SIV Industries. The facts of SIV Industries were quite different from a case of sale to DTA by an EOU without obtaining permission from the Development Commissioner. 6. As we doubt the correctness of the view taken by the Tribunal in Kuntal Granites case, the registry is directed to place this matter before the President for referring the issue to a Larger Bench. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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