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2013 (11) TMI 540 - CESTAT BANGALORE100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – differential duty of SAD demanded with Penalty u/s 11AB of the Central excise Act 1944 - Held that:- Prima facie, the clearances in April 2009, while applied for authorization (for clearance of goods in the DTA) on 29.04.2009 and authorization was granted on 1.5.2009 is clearly irregular - 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 of the Central Excise Act, 1944, on condition that the petitioner remits to the credit of Revenue the amount of differential SAD of Customs assessed by the adjudicating authority plus interest – Decided partly in favour of assessee.
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