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2010 (9) TMI 13 - SC - Central ExciseShrimps and shrimp seeds - Duty of excise - 100% EOU - DTA clearance - . during the period 1994-95 to 1997-98, the assessee produced and sold 11,15,29,540 number of shrimp seeds and 48,365 Kgs. of shrimps in DTA without obtaining the permission of the Development Commissioner; without issuing proper invoices as mandated under Rule 100E of Central Excise Rules, 1944 (for short "the Rules") and without payment of Excise Duty. Besides, the assessee also undertook certain job work whereby it processed 864.238 MT of shrimps and 905.580 MT of fish and cleared the said goods in DTA. According to the assessee, these goods were ultimately exported by the DTA units. - Held that: - admittedly at the time of sales of shrimps and shrimp seeds by the assessee in DTA, the Development Commissioner had not issued the requisite removal authorization. Therefore, in view of the dictum of this Court in SIV Industries, with which we are in respectful agreement, and the afore-extracted Circular issued by the Board following the said decision, Excise Duty on such sales is chargeable under main Section 3(1) of the Act. - Thus, it is evident that even if the stand of the revenue is accepted and shrimp seeds are classified under sub-heading 0301.00 of the Tariff Act, the rate of Excise Duty chargeable would be nil. Similarly, if the Excise Duty payable is nil, the other question regarding the extended period of limitation on the alleged ground of suppression of sales also pales into insignificance. - Revenue appeal dismissed.
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