TMI Blog2003 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed demanding duty and imposing penalty on them on the ground that goods (canned vegetables) were cleared to the Domestic Tariff Area, contrary to the permission granted by the Development Commissioner, and without payment of appropriate excise duty under the proviso to Section 3(1) of Central Excise Act, 1944. It is the appellant's contention that the permission granted by the Developme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that this dispute no more survives in view of the order of the Larger Bench of this Tribunal vide Miscellaneous Order No. 101/2003-NB-A, dated 21-2-2003 [2003 (154) E.L.T. 580 (Tri. - LB)] = 2003 (56) RLT 842]. In terms of the Larger Bench decision, all goods cleared to the Domestic Tariff Area by an EOU, whether with the permission or without the permission of the Development Commissioner, wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, ordered that the jurisdictional authority shall work out the duty demand on the goods cleared to the DTA at the effective rates provided under Notification No. 13/98. Pending such recalculation, the appellant shall make deposit of the undisputed amount of Rs. 5.65 lakhs within 2 (two) weeks from today. If upon recalculation, the correct amount due is found to be higher than Rs. 5.65 lakhs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conduct on the part of the appellant was involved to warrant imposition of penalty. It is also pointed out that the DTA supplies were to the Armed Forces of the Union of India. We find merit in this contention. An EOU works under obligation to re-export the goods. Clearances to the DTA were with the knowledge of the Central Excise authorities. In case there was dispute between the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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