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2018 (12) TMI 1175 - AT - Central ExciseLiability of excise duty - Goods removed by EOU to domestic tariff area without obtaining permission from the Development Commissioner - Held that:- The duty liability for the period prior to the amendment of the section 3 of the Central Excise Act, 1944 with effect from 11/05/2001, the duty liability on goods not specifically allowed by the Development Commissioner to be cleared to the DTA, would arise under section 3(1) of the Central Excise Act, 1944 and not under the proviso to section 3(1) of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
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