9911796707
TMI Blog2019 (5) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... ER The facts of the case in brief are that the appellants have cleared their goods who served from India Scheme License Holder, without payment of duty. The case of the department is that there is no specific notification issued under Section 5A of Central Excise Act, 1944, hence duty of Rs. 45,20,679/- have been confirmed along with interest and imposition of penalty of Rs. 10 Lakhs. Being aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic market, there should be an exemption notification from payment of excise duty under Section 5A and in absence of any such notification, the appellant is required to pay duty. 3. None appeared on behalf of the respondent. 4. On careful consideration of the submission made by Ld. AR and perusal of the records, we find that the relevant provision for the purpose of levy of duty on 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of Customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 2 of the Special Economic Zones Act, 2005 (28 of 2005). (2) The provisions of sub-section (1) shall apply in respect of all excisable goods which are produced or manufactured in India by or on behalf of the Government, as they apply in respect of goods which are not produced or manufactured by the Government." 5. From the reading of above Section, it is clear that the excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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