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2019 (5) TMI 581 - AT - Central Excise100% EOU - short payment of duty - manufacture and export of goods - leakage in transit - duty paid at effective rate under Notification 23/03-CE dated 31.03.2003 (Concessional rate of duty) - case of the department is that the appellant being 100% EOU are required to pay duty equal to the amount of the aggregate of duties of customs in terms of Proviso to sub-section (1) of Section 3 of Central Excise Act, 1944 on the said consignment. HELD THAT:- From Proviso to sub-section (1) of section 3 of Central Excise Act, 1944, it is clear that any manufactured goods by 100% EOU when cleared in DTA are liable for duty equal to the amount of the aggregate of duty of customs. This issue is covered by the decision of this Tribunal in the case of CCE & ST-Surat-I Vs. Rajvani Synthetics Pvt. Ltd [2018 (12) TMI 1175 - CESTAT AHMEDABAD] where it was held that 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. Demand upheld - appeal dismissed - decided against appellant.
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