TMI Blog2003 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... he order-in-appeal of the Commissioner of Central Excise (Appeals), Mumbai-III. The ld. Commissioner (Appeals) upheld the order of the lower authority demanding duty and importing penalty. Total duty demanded is Rs. 10,60,813/- and penalty imposed is Rs. 2,500/- under Section 11A and Rule 173Q of Central Excise Act and Rules respectively. 2. The facts are that the appellants are a 100% EOU. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act goods cleared to DTA by a 100% EOU are chargeable to a rate of duty applicable to imported goods and the value of such goods (goods sold in DTA) should be determined in accordance with the provisions of Customs Act and therefore cannot be determined in terms of Central Excise Valuation Rules. The ld. Advocate's other argument is that even if it is held that the goods in questions have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment agent. 5. Heard both sides. 6. We, prima facie, are of the opinion that the Central Excise Valuation Rules are correctly applied while determining the assessable value of the goods sold by the appellant through the consignment agent. The contention of the ld. Advocate that the value should have been determined under Section 14 of the Customs Act is prima facie not correct. A complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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