Goods cleared in DTA without permission should be charged to excise duty under main Section 3 and not under the proviso

Brief : Challenge in this batch of appeals filed by the revenue under Section 35(L)(b) of the Central Excise Act, 1944 (for short “the Act”) is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone (for short “the Tribunal”), inter alia, holding that the duty of Central Excise on shrimps and shrimp seeds produced and removed by the respondent (hereinafter referred to as “the assessee”), a 100% Export Oriented Unit (for short “EOU”), in the Domestic Tariff Area (for short “DTA”) without the

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