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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

100% EOU - Clearance of goods from Domestic Tariff Area – ...


EOU Cleared Goods from DTA Without Authorization; Penalty Waived u/s 11AC for Duty Component.

November 12, 2013

Case Laws     Central Excise     AT

100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC - AT

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