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2011 (2) TMI 637 - CESTAT, MUMBAIClearance of goods paying concessional rate of duty under Notification 2/95-CE dated 4.1.1995 for which they were not eligible in the absence of any permission from the Development Commissioner. Accordingly, to pay duty at the full rates and consequently they were required to pay a differential duty. Held that:- The clearances are affected without obtaining prior permission from the Development Commissioner, the assessee would be liable to pay duty u/s 3(1) which is the excise duty leviable on like goods produced or manufactured in India. In the instant case, the assessee has paid more duty equal to 50% of each of the aggregate duties of customs on like goods imported into India in terms of Notification 2/95. decided in favour of Assessee.
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