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2017 (1) TMI 1281 - AT - Central Excise100% EOU - maintainability of appeal - clearance of goods to DTA without proper permission - whether the issue involved is of rate of duty and whether the issue is maintainable or not? - Held that: - reliance placed in the case of SARLA PERFORMANCE FIBERS LTD. Versus UNION OF INDIA [2012 (2) TMI 474 - BOMBAY HIGH COURT], where the Hon’ble Supreme Court laying down the principle for determination of duty on clearance by an 100% EOU in DTA with out proper permission from the appropriate authority, for the period prior to the amendment to Sec.3(1) of CEA,1944 held that the expression allowed to be sold in India used in proviso to Section 3(1) of the Act would be applicable only to sales made in DTA of the production by 100% EOUs, which are allowed to be sold into India as per the provisions of the Exim Policy - appeal dismissed - decided against appellant.
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