Commr.Of Central Excise, ... vs M/S.Ncc Blue Water Products Ltd

The Supreme Court addressed the applicability of Central Excise duty under Section 3(1) of the Central Excise Act, 1944, concerning the sale of shrimp and shrimp seeds by a 100% Export Oriented Unit (EOU) in the Domestic Tariff Area (DTA) without prior approval from the Development Commissioner. The Court held that the duty was payable under Section 3(1) and not under the proviso, affirming the Tribunal's decision. The ruling clarified the conditions under which EOUs can operate and the necessity of compliance with duty payment regulations.